Guide

Introduction to Intrastat

What information is required in a Supplementary Declaration?

Different types of movement of goods between European Union (EU) member states must be declared on your Supplementary Declarations (SDs).

Goods should be declared if they are:

  • bought or sold
  • transferred within the same legal entity
  • sent for process
  • sent as part of a contract for services
  • supplied free of charge
  • on long-term hire, loan or lease
  • to be installed or used in construction
  • lost or destroyed - if goods dispatched from the UK are lost or destroyed in transit they should be recorded on the supplementary declarations, this does not apply to arrivals

You don't have to declare certain other movements of goods. These include goods in transit, goods sent or returned after repair and goods being moved temporarily within the EU.

Read Notice 60 Intrastat general guide.

On your form, list the Arrivals or Dispatches that were actually carried out during the relevant period.

You will have to provide the following information when completing your SD form:

  • the period covered
  • the commodity code classification of your goods
  • the sterling value rounded up to the nearest pound - normally this should be the same value you use for your VAT return
  • the quantity of the goods - either net mass (in kilograms) or a supplementary unit as specified in the Intrastat Classification Nomenclature (ICN)
  • the type of transaction being declared
  • the country that you're dispatching goods to, or country from which the goods have arrived

If the value of your Dispatches or Arrivals exceeds £24 million, you will also have to specify delivery terms information on your SD. Like the main SD threshold, the Intrastat delivery terms threshold can also be altered annually.

Find out more about the ICN classification system.