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The Statistics of Trade (Customs and Excise) (Amendment) (No. 2) Regulations 2008

S.I. 2008/2847 · Made 3 November 2008

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Statistics Of Trade

Made 3rd November 2008

Laid before Parliament 4th November 2008

Coming into force 1st January 2009

The Commissioners for Her Majesty’s Revenue and Customsf1 are the department designatedf2 for the purposes of section 2(2) of the European Communities Act 1972f3 in relation to measures relating to the receipt, regulation and control of statistics relating to the trading of goods between the United Kingdom and other Member States, and in the exercise of the powers conferred by that section they make the following Regulations:

Annotations to the whole text

Footnotes

f1

The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

f2

By article 2 of and the Schedule to the European Communities (Designation) Order 1992, S.I. 1992/707.

f3

1972 c.68.

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Statistics of Trade (Customs and Excise) Regulations 1992
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Statistics of Trade (Customs and Excise) (Amendment) (No. 2) Regulations 2008 and shall come into force on 1st January 2009.

2Amendment of the Statistics of Trade (Customs and Excise) Regulations 1992

(1)

The Statistics of Trade (Customs and Excise) Regulations 1992f1 are amended as follows:

(2)

In regulation 3(2), for “£260,000” substitute “£270,000”.

(3)

In regulation 4(2), for “£14,500,000” substitute “£16,000,000”.

Signature

Dave Hartnett

Bernadette Kenny

Two of the Commissioners for Her Majesty’s Revenue and Customs

3rd November 2008

Explanatory note

(This note is not part of the Regulations)

These Regulations, which come into force on 1st January 2009, amend the Statistics of Trade (Customs and Excise) Regulations 1992 (S.I. 1992/2790) (“the principal regulations”).

Intrastat, the regime established for the purpose of collecting Community statistics relating to the trading of goods between Member States pursuant to the provisions of Council Regulation (EC) 638/2004 (OJ No L 102, 7.4.04, p1) (“the establishing Regulation”) and Commission Regulation (EC) 1982/2004 (OJ No L 343, 19.11.04 p3) (“the implementing Regulation”) is supplemented in the United Kingdom by the principal regulations.

Intrastat information is provided by traders to the Commissioners for Her Majesty’s Revenue and Customs in their capacity as the national authority responsible for the collection of the information required by the regime.

These Regulations increase the threshold, expressed in terms of annual value of intra-Community trade, at or below which a business is exempt from providing any Intrastat information. The threshold applies separately for goods dispatched and goods received. Regulation 3(2) is amended following the annual review of the threshold in the UK required by Article 10(1) of the establishing Regulation.

Regulation 4(2) is amended to increase the threshold, also expressed in terms of annual value of intra-Community trade, above which an additional piece of information known as ‘delivery terms’ must be provided in the supplementary declaration.

A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sector is foreseen.