Notice 60: Intrastat general guide
- HM Revenue & Customs
- Part of:
- Import and export notices: numerical order, Import and export notices: alphabetical order, and Import and export: customs declarations, duties and tariffs
- First published:
- 1 August 2014
- Last updated:
- 22 December 2016, see all updates
This notice provides a general guide to Intrastat for businesses trading in goods with other member states of the EU.
This notice cancels and replaces Notice 60 January 2016.
Published: 1 August 2014
Updated: 22 December 2016
- Change to the low value consignments threshold. The Community Customs Code has been replaced by the Union Customs Code (UCC). Other changes to Customs warehouses and references to PCC have been removed.
- From 1 January 2016 the low value consignments threshold for Intrastat declarations will be £150.
- From 1 September 2015, there is a new way of obtaining advice from the Tariff Classification Service on the classification of goods to commodity codes.
- The Intrastat Arrivals Exemption threshold has been increased from £1.2 million to £1.5 million from 1 January 2015 (see paragraph 3.1). If you supply goods to vessels and aircraft visiting a UK port or airport that belong to economic owners established in another EU member state, you must now use the simplified country code 'QR' when the goods are for the consumption of the crew and passengers or for the operation of the vessel (see paragraph 16.2).
- First published.