VSME25200 - Visits to INTRASTAT traders not identified as supplementary declarants: Traders above the supplementary declaration threshold

Where the corrections will take the trader above the SD threshold the officer should,where necessary, take the following action;

• remind the trader to correctly record intra-EU trade in the relevant boxes. Complete VAT 479;
• issue a copy of the intrastat public notice;
• advise the trader of the requirement to complete supplementary declarations;
• advise the local INTRASTAT Officer; and
• action should be noted on the EF Audit and Summary screens.