The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2006

• Citation: S.I. 2006/3216
• Sections: 8

Section 1

These Regulations may be cited as the Statistics of Trade (Customs and Excise) (Amendment) Regulations 2006 and comes into force on 1st January 2007.

Section 2

The Statistics of Trade (Customs and Excise) Regulations 1992 are amended as follows.

Section 3

(1) Replace the heading to regulation 3 with “Information collected on the value added tax return”.

(2) For regulation 3(1) and 3(2) substitute—

(3)

(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 of goods and related costs to other Member States;

(b) information about the value of acquisitions of goods and related costs from other Member States.

(2) If a party’s annual value of intra-Community trade is at or below £260,000, that party may be treated as exempt from providing Intrastat information and is not subject to regulation 4 (supplementary declarations) (and see Article 10(1) of the establishing Regulation).

Section 4

For regulation 4(1) substitute—

(4)

(1) A party that in relation to the United Kingdom is responsible for providing the information (see Article 7 of the establishing Regulation) must, save as otherwise directed by the Commissioners under paragraph (6A), provide it to the Commissioners in the appropriate form set out in the Schedule to these Regulations (“supplementary declaration” for “arrivals” or “dispatches”).

That party must provide all the information sought by the appropriate form, in accordance with the establishing and implementing Regulations.

Section 5

In regulation 4(2), for “£14,000,000” substitute “£14,500,000”.

Section 6

Insert after regulation 4(6)—

(6A) A party that delivers the supplementary declaration by means of electronic communication must do so in the appropriate form as directed from time to time by the Commissioners.

Section 7

In regulation 4(9) for “or (6)(b)” substitute “, (6)(b) or (6A)”.

Section 8

These regulations revoke the Statistics of Trade (Customs and Excise) (Amendment) Regulations 2005 .