# The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004, Note: Explanatory note


(This note is not part of the Regulations)
Intrastat is the system for the production of Community statistics relating to the trading of goods between member States. The existing Community Regulations are replaced by new ones that apply from 1st January 2005.
So this instrument further amends the Statistics of Trade (Customs and Excise) Regulations 1992 which provides the supplementary national legislation needed to make the Community Intrastat provisions workable and enforceable in the United Kingdom.
Regulation 3 substitutes and inserts new national regulations 2 to 4A.
It enables Customs and Excise to continue as the United Kingdom’s Intrastat authority. It also retains the national, annual threshold of £221,000 at or below which for Intrastat a business need only provide simplified information via its VAT return.
It retains the existing national rules for a business above that threshold to provide supplementary Intrastat declarations in a particular form (although Customs and Excise may permit delivery by electronic means). It also retains the national, annual limit of £14,000,000 above which “delivery terms” information must be provided in the supplementary declaration. It also enables Customs and Excise to permit a business to use the alternative Intrastat reference periods (which may be more convenient).
It requires and enables Customs and Excise to give directions for administering within the national scheme those Community rules to which specific goods and movements are or may be made subject (industrial plant, staggered consignments, vessels and aircraft, motor vehicle and aircraft parts, goods delivered to vessels and aircraft, offshore installations, sea products, spacecraft, electricity and military goods).
Regulations 2 and 4 make the necessary and appropriate textual changes.
Regulation 5 revokes provisions that are no longer necessary or appropriate.
A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business, charities or voluntary bodies.

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Source: https://www.legislation.gov.uk/uksi/2004/3284/note (the official version)
Page: https://openlegislation.uk/statistics-of-trade-customs-and-excise-amendment-regulations-2004/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.