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Article 10 Simplification within the Intrastat system

United Kingdom

Original text. Later amendments are not shown.

1.

In order to satisfy users' needs for statistical information without imposing excessive burdens on economic operators, F1the Commissioners for Her Majesty's Revenue and Customs shall define each year thresholds expressed in annual values of F2... trade, below which parties are exempted from providing any Intrastat information or may provide simplified information.

2.

The thresholds shall be defined by F3them separately for arrivals and dispatches.

F43.

The thresholds below which parties are exempted from providing any Intrastat information shall be set at a level that ensures that the value of at least 97 % of the total dispatches and at least F593 % of the total arrivals of the F6United Kingdom's taxable persons is covered.

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Annotations

Textual amendments

F1

Words in Art. 10(1) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 3(1)(n)(i); 2020 c. 1, Sch. 5 para. 1(1)

F2

Words in Art. 10(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), 3(1)(n)(ii); 2020 c. 1, Sch. 5 para. 1(1)

F3

Word in Art. 10(2) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 3(1)(o); 2020 c. 1, Sch. 5 para. 1(1)

F4

Substituted by Regulation (EC) No 222/2009 of the European Parliament and of the Council of 11 March 2009 amending Regulation (EC) No 638/2004 on Community statistics relating to the trading of goods between Member States.

F5

Substituted by Commission Regulation (EU) No 1093/2013 of 4 November 2013 amending Regulation (EC) No 638/2004 of the European Parliament and of the Council and Commission Regulation (EC) No 1982/2004 as regards the simplification within the Intrastat system and the collection of Intrastat information.

F6

Words in Art. 10(3) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 3(1)(p); 2020 c. 1, Sch. 5 para. 1(1)

F7

Words in Art. 10(3) revoked (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 2(2); 2020 c. 1, Sch. 5 para. 1(1)

F8

Art. 10(4)-(6) revoked (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 2(2); 2020 c. 1, Sch. 5 para. 1(1)