{
  "url": "https://openlegislation.uk/statistics-of-trade-customs-and-excise-regulations-1992/regulation-2",
  "json_url": "https://openlegislation.uk/statistics-of-trade-customs-and-excise-regulations-1992/regulation-2.json",
  "legislation": "uksi/1992/2790",
  "legislation_title": "The Statistics of Trade (Customs and Excise) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/statistics-of-trade-customs-and-excise-regulations-1992",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Application of Intrastat",
  "text": "(1) For the purposes of the United Kingdom’s statistical territory (see Article 4(1) of the establishing Regulation) (the United Kingdom), Intrastat is under the care and management of the Commissioners of Customs and Excise (the “Commissioners”).\n(2) For the purposes mentioned in paragraph (1), the Commissioners are—\n(a) “customs” within Article 5(2) of the establishing Regulation (provision to national authority of statistical information on other goods at least once a month);\n(b) the “national authority” within—\n(i) Articles 5(2), 8(1), 8(2), 9(1) and 11 of the establishing Regulation (other goods, etc.; register of intra-Community operators; identification of parties responsible for providing information; information that must be collected; statistical confidentiality); and\n(ii) Articles 5, 13(4), 17(4), 21(4), 22(4) and 23(2) of the implementing Regulation (identification of persons who have declared goods for fiscal purposes; simplification for certain individual transactions; access to additional data sources in the case of vessels and aircraft, sea products, spacecraft and electricity);\n(c) the “tax administration” within—\n(i) Articles 8(2) and 8(3) of the establishing Regulation (duty to furnish lists of persons who have declared that they have supplied goods to or acquired goods from other Member States; duty to furnish information provided for fiscal purposes which could improve quality of statistics; duty to bring the Intrastat obligations to the attention of VAT-registered traders); and\n(ii) Article 5 of the implementing Regulation (duty to provide specified information to identify persons who have declared goods for fiscal purposes).\n(3) Also, for the purposes mentioned in paragraph (1), the duties or discretions expressed in the following Articles as those of the “Member States” must be performed or exercised by the Commissioners—\n(a) Articles 10(6), 12 and 13 of the establishing Regulation (sending information on thresholds to Commission; transmission of that data; quality of that data and yearly quality report to Commission); and\n(b) Articles 10, 16(2), 18, 19(3), 20(3), 23(3), 24(2), 25(2), 25(4) to 25(7) and 26(1) of the implementing Regulation (reporting nature of transaction; application of specific rules for staggered consignments, motor vehicle and aircraft parts, goods delivered to vessels and aircraft, offshore installations, electricity, military goods; transmission of data to Commission; yearly quality report to Commission).\n(4) The Commissioners may do anything necessary for and reasonably incidental to any Article mentioned in paragraphs (2) and (3).\nThis paragraph is additional to any other basis for their doing so.\n(5) For the purposes of Article 9 of the establishing Regulation (information that must or may be collected), the Commissioners must only collect information in accordance with Regulations 3, 4 and 4A (simplified information and supplementary declaration).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 2-4A substituted for regs. 2-4 (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), regs. 1(1), 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2(1) substituted (except in relation to a dispatch from, or an arrival to, a place in N.I.) (31.12.2020 immediately before IP completion day) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(3) (with reg. 6(11)) (as amended by S.I. 2020/1624, regs. 1(3), 8(5)); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 2(2)-(4) revoked (except in relation to a dispatch from, or an arrival to, a place in N.I.) (31.12.2020 immediately before IP completion day) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(4) (with reg. 6(11)) (as amended by S.I. 2020/1624, regs. 1(3), 8(5)); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 2(2)(c) omitted (in relation to a dispatch from, or an arrival to, a place in N.I.) (31.12.2020 immediately before IP completion day) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(11)(b) (as inserted by S.I. 2020/1624, regs. 1(3), 8(5)); 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2790/regulation/2",
    "retrieved_at": "2026-10-29T14:12:21.194888+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}