# The Statistics of Trade (Customs and Excise) Regulations 1992, Regulation 3: Information collected on the value added tax return

Extent: E+W+S+N.I.

(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)—
(a) information about the value of supplies exports of goods and related costs to ... Member States;
(b) information about the value of acquisitions imports of goods and related costs from ... Member States.
(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/1992/2790/regulation/3 (the official version)
Page: https://openlegislation.uk/statistics-of-trade-customs-and-excise-regulations-1992/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.