# Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91, Article 10: Simplification within the Intrastat system

Extent: E+W+S+N.I.

1. In order to satisfy users' needs for statistical information without imposing excessive burdens on economic operators, the Commissioners for Her Majesty's Revenue and Customs shall define each year thresholds expressed in annual values of ... trade, below which parties are exempted from providing any Intrastat information or may provide simplified information.
2. The thresholds shall be defined by them separately for arrivals and dispatches.
3. 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 93 % of the total arrivals of the United Kingdom's taxable persons is covered.
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Source: https://www.legislation.gov.uk/eur/2004/638/article/10 (the official version)
Page: https://openlegislation.uk/eu-regulation-2004-638/article-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.