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intrastat offences


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The method of collecting information and producing statistics on the export and import of goods between European Union member states. It is regulated, inter alia, by the Statistics of Trade (Customs and Excise) (Amendment No 2) Regulations 1993 (SI 1993/3015). A person who trades with any of the other EU member states must report that trade to Her Majesty's Revenue and Customs. How detailed that report is required to be depends on the value of the trade with other EU Member States for either purchases (arrivals) or sales (dispatches). A trader who fails to make such a report commits an offence.

Subjects: Law.


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