# The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2013

S.I. 2013/3043 · made 4 December 2013

These Regulations, which come into force on 1st January 2014, amend the Statistics of Trade (Customs and Excise) Regulations 1992 (“the Principal Regulations”).

Made under: European Communities Act 1972 (repealed) (Section 2)

PDFs: Printed copy https://openlegislation.uk/statistics-of-trade-customs-and-excise-amendment-regulations-2013/pdf/uksi_20133043_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/statistics-of-trade-customs-and-excise-amendment-regulations-2013/pdf/uksiem_20133043_en.pdf

## Introductory text

Statistics Of Trade
Made 4th December 2013
Laid before Parliament 5th December 2013
Coming into force 1st January 2014
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 2(2) of the European Communities Act 1972.
The Commissioners have been designated for the purposes of section 2(2) in relation to the receipt, regulation and control of statistics relating to the trading of goods between the United Kingdom and other Member States.

## 1 Citation and commencement

These Regulations may be cited as the Statistics of Trade (Customs and Excise) (Amendment) Regulations 2013 and come into force on 1st January 2014.

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

(1) The Statistics of Trade (Customs and Excise) Regulations 1992 are amended as follows.
(2) In regulation 3(3), for “£600,000” substitute “£1,200,000”.
(3) In regulation 4(3), for “£16,000,000” substitute “£24,000,000”.

## Signature

Edward Troup
Nick Lodge
Two of the Commissioners for Her Majesty’s Revenue and Customs
4th December 2013

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 1st January 2014, amend the Statistics of Trade (Customs and Excise) Regulations 1992 (“the Principal Regulations”).
Intrastat is the regime established for the purposes of collecting European Union statistics relating to the trading of goods between Member States. Intrastat is established by Regulation (EC) 638/2004 of the European Parliament and of the Council (OJ No L 102, 7.4.04, p1) and implemented by Commission Regulation (EC) 1982/2004 (OJ No L 343, 19.11.04, p3). This 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-European Union 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 2(2) amends regulation 3(3) of the Principal Regulations to increase the arrivals exemption threshold.
Regulation 2(3) amends regulation 4(3) of the Principal Regulations to increase the threshold, also expressed in terms of annual value of intra-European Union trade, above which an additional piece of information known as ‘delivery terms’ must be provided.
A Tax Information and Impact Note (TIIN) covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.

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Source: https://www.legislation.gov.uk/uksi/2013/3043 (the official version)
Page: https://openlegislation.uk/statistics-of-trade-customs-and-excise-amendment-regulations-2013
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.