CHAPTER 4

SIMPLIFICATION WITHIN INTRASTAT
Article 13
1
The Commissioners for Her Majesty's Revenue and Customs shall calculate the thresholds for the year following the current calendar year on the basis of the latest available results for the relevant trade ... over a period of at least 12 months. The provisions adopted at the start of a year shall apply for the whole year.
2
The value of the trade of a party responsible for providing information is considered to be above the thresholds:
a
when the value of relevant trade ... during the previous year exceeds the applicable thresholds, or
b
when the cumulative value of relevant trade ... since the beginning of the year of application exceeds the applicable thresholds. In that case, information shall be provided from the month in which thresholds are exceeded.
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
For individual transactions whose value is less than £175, the parties responsible for providing information may report the following simplified information:
- the product code 9950 00 00,
- the partner Member State,
- the value of the goods.
...
Art. 13(3) revoked (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 4(2); 2020 c. 1, Sch. 5 para. 1(1)
Art. 13(3a) revoked (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 4(2); 2020 c. 1, Sch. 5 para. 1(1)
Words in art. 13(4) revoked (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 4(2); 2020 c. 1, Sch. 5 para. 1(1)
Sum in Art. 13(4) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(h); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 13(1) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 4(5); 2020 c. 1, Sch. 5 para. 1(1)
Word in Art. 13(1) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(f)(i); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 13(1) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(f)(ii); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 13(1) omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(f)(iii); 2020 c. 1, Sch. 5 para. 1(1)
Word in Art. 13(2)(a) inserted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(g)(i); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 13(2)(a) omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(g)(ii); 2020 c. 1, Sch. 5 para. 1(1)
Word in Art. 13(2)(b) inserted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(g)(i); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 13(2)(b) omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(g)(ii); 2020 c. 1, Sch. 5 para. 1(1)