{
  "url": "https://openlegislation.uk/statistics-of-trade-customs-and-excise-regulations-1992/regulation-3",
  "json_url": "https://openlegislation.uk/statistics-of-trade-customs-and-excise-regulations-1992/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Information collected on the value added tax return",
  "text": "(1) The Commissioners may treat the following information collected in accordance with regulations made under section 58 of, and Schedule 11 paragraphs 2(1) and 2(11) to, the Value Added Tax Act 1994 (information collected on the VAT return) for Intrastat purposes (see Article 10(1) of the establishing Regulation)—\n(a) information about the value of supplies exports of goods and related costs to ... Member States;\n(b) information about the value of acquisitions imports of goods and related costs from ... Member States.\n(2) If the annual value of ... ‘dispatches’ (see Articles 3, 7, and 10(2) of the establishing Regulation) of a party is at or below £250,000, that party may be treated as exempt from providing Intrastat information concerning dispatches, and therefore that party is not subject to regulation 4 (supplementary declarations) in respect of such information.\n(3) If the annual value of ... ‘arrivals’ (see Articles 3, 7, and 10(2) of the establishing Regulation) of a party is at or below £1,500,000, that party may be treated as exempt from providing Intrastat information concerning arrivals, and therefore that party is not subject to regulation 4 (supplementary declarations) in respect of such information.",
  "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": "Reg. 3(1)(2) substituted (1.1.2007) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2006 (S.I. 2006/3216), regs. 1, 3(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 3(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(5)(a) (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. 3(1) omitted (31.12.2020 immediately before IP completion day) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(5)(c); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in reg. 3(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(5)(b) (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": "F6",
      "text": "Reg. 3(2) substituted (1.1.2010) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2009 (S.I. 2009/2974), regs. 1, 2(1)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in reg. 3(2) omitted (31.12.2020 immediately before IP completion day) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(6); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Reg. 3(3) substituted (1.1.2010) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2009 (S.I. 2009/2974), regs. 1, 2(2)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Word in reg. 3(3) omitted (31.12.2020 immediately before IP completion day) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(6); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Sum in reg. 3(3) substituted (1.1.2015) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2014 (S.I. 2014/3135), regs. 1, 2(2)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Reg. 3 heading substituted (1.1.2007) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2006 (S.I. 2006/3216), regs. 1, 3(1)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 3(3) modified (in relation to the arrival of goods from an EU member state to a place in N.I.) (1.1.2022) by The Statistics of Trade (Customs and Excise) (Modification) Regulations 2021 (S.I. 2021/1374), regs. 1, 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2790/regulation/3",
    "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."
}