How to complete your Intrastat Supplementary Declaration
Intrastat Supplementary Declaration and delivery terms
Delivery terms - known as Incoterms (International Commercial Contracts) - indicate what part of the costs and risks the buyer or seller of goods has agreed to take on as part of the contract of purchase or sale.
You only have to provide delivery terms information in your Intrastat Supplementary Declaration if your annual threshold exceeds £24 million. Unlike the exemption threshold, if you reach this second threshold during the calendar year, you do not have to start submitting delivery terms data until 1 January of the next calendar year, and only then if your arrivals and/or dispatches remain above the new threshold set for the following year.