Commission Regulation (EC) No 1982/2004Show full title

CHAPTER 4 U.K. SIMPLIFICATION WITHIN INTRASTAT

Article 13 U.K.

1. [F1 The Commissioners for Her Majesty's Revenue and Customs] shall calculate [F2 the] thresholds for the year following the current calendar year on the basis of the latest available results for [F3 the relevant] trade F4 ... 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 [F5 relevant] trade F6 ... during the previous year exceeds the applicable thresholds, or

(b) when the cumulative value of [F7 relevant] trade F8 ... 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.

F9 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10 3a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. For individual transactions whose value is less than [F11 £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.

F12 ...

Textual Amendments

F1 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)

F2 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)

F3 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)

F4 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)

F5 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)

F6 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)

F7 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)

F8 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)

F9 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)

F10 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)

F11 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)

F12 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)