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Statutory Instruments

1992 No. 2790

STATISTICS OF TRADE

The Statistics of Trade (Customs and Excise) Regulations 1992

Made

6th November 1992

Laid before Parliament

10th November 1992

Coming into force

1st December 1992

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 2(2) of the European Communities Act 1972(1), being the department designated(2) for the purpose of that subsection in relation to the receipt, regulation and control of statistics relating to the trading of goods between the United Kingdom and other Member States of the Communities and of all other powers enabling them in that behalf, hereby make the following Regulations:—

Citation, commencement and interpretationI1

1.—(1) These Regulations may be cited as the Statistics of Trade (Customs and Excise) Regulations 1992 and shall come into force on 1st December 1992.

(2) In these Regulations—

“the Act” means the Customs and Excise Management Act 1979(3);

F1...

F2...

F2...

“authorised person” means any person acting under the authority of the Commis sioners;

F1...

F1...

F2...

“document” includes in addition to a document in writing—

(a)

any photograph;

(b)

any disc, tape, sound track or other device in which sounds or other data (not being visual images) are recorded so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom; and

(c)

any film, negative, tape or other device in which one or more visual images are recorded so as to be capable (as aforesaid) of being reproduced therefrom;

“film” includes a microfilm;

F2...

[F3“Intrastat” refers to the data collection system established and implemented by [F4as when the Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019, regulation 6 comes into forceF4]—

(a)

Council and European Parliament Regulation (EC) No 638/2004 (“establishing Regulation”); and

(b)

Commission Regulation (EC) No 1982/2004 (“implementing Regulation”);F3]

F2...

[F5“periodic declaration” refers to the means of providing the simplified information in regulations 3(1) and 3(2) (VAT return) or to a supplementary declaration in regulation 4;F5]

F2...

F2...

F2...

F2...

F1...

F2...

(3) In these Regulations, unless defined above, words and expressions shall have the meanings assigned to them by section 1 of the Act[F6or have the same meaning as in the establishing or implementing RegulationF6] .

[F7Application of Intrastat

2.—(1)For the purposes of the United Kingdom’s statistical territory [F8(see Article 4(1) of the establishing Regulation)F8][F8(the United Kingdom)F8], Intrastat is under the care and management of the Commissioners of Customs and Excise (the “Commissioners”).

[F9(2)For the purposes mentioned in paragraph (1), the Commissioners are—

(a)“customs” within Article 5(2) of the establishing Regulation (provision to national authority of statistical information on other goods at least once a month);

(b)the “national authority” within—

(i)Articles 5(2), 8(1), 8(2), 9(1) and 11 of the establishing Regulation (other goods, etc.; register of intra-Community operators; identification of parties responsible for providing information; information that must be collected; statistical confidentiality); and

(ii)Articles 5, 13(4), 17(4), 21(4), 22(4) and 23(2) of the implementing Regulation (identification of persons who have declared goods for fiscal purposes; simplification for certain individual transactions; access to additional data sources in the case of vessels and aircraft, sea products, spacecraft and electricity);

(c)the “tax administration” within—

(i)Articles 8(2) and 8(3) of the establishing Regulation (duty to furnish lists of persons who have declared that they have supplied goods to or acquired goods from [F10otherF10] Member States; duty to furnish information provided for fiscal purposes which could improve quality of statistics; duty to bring the Intrastat obligations to the attention of VAT-registered traders); and

(ii)Article 5 of the implementing Regulation (duty to provide specified information to identify persons who have declared goods for fiscal purposes).

(3)Also, for the purposes mentioned in paragraph (1), the duties or discretions expressed in the following Articles as those of the “Member States” must be performed or exercised by the Commissioners—

(a)Articles 10(6), 12 and 13 of the establishing Regulation (sending information on thresholds to Commission; transmission of that data; quality of that data and yearly quality report to Commission); and

(b)Articles 10, 16(2), 18, 19(3), 20(3), 23(3), 24(2), 25(2), 25(4) to 25(7) and 26(1) of the implementing Regulation (reporting nature of transaction; application of specific rules for staggered consignments, motor vehicle and aircraft parts, goods delivered to vessels and aircraft, offshore installations, electricity, military goods; transmission of data to Commission; yearly quality report to Commission).

(4)The Commissioners may do anything necessary for and reasonably incidental to any Article mentioned in paragraphs (2) and (3).

This paragraph is additional to any other basis for their doing so.

(5)For the purposes of Article 9 of the establishing Regulation (information that must or may be collected), the Commissioners must only collect information in accordance with Regulations 3, 4 and 4A (simplified information and supplementary declaration).F9,F7]]

[[F7,F11Information collected on the value added tax returnF11]cross-notes

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 [F13suppliesF13][F13exportsF13] of goods and related costs to F14... Member States;

(b)information about the value of [F15acquisitionsF15][F15importsF15] of goods and related costs from F14... Member States.F12]

[F16(2)If the annual value of F17... ‘dispatches’ (see Articles 3, 7, and 10(2) of the establishing Regulation) of a party is at or below £250,000, that party may be treated as exempt from providing Intrastat information concerning dispatches, and therefore that party is not subject to regulation 4 (supplementary declarations) in respect of such information.F16]

[F18(3)If the annual value of F19... ‘arrivals’ (see Articles 3, 7, and 10(2) of the establishing Regulation) of a party is at or below [F20£1,500,000F20], that party may be treated as exempt from providing Intrastat information concerning arrivals, and therefore that party is not subject to regulation 4 (supplementary declarations) in respect of such information.F18,F7]]

[F7Supplementary declarations

[F214.—(1)A party that in relation to the United Kingdom is responsible for providing the information (see Article 7 of the establishing Regulation) must provide it to the Commissioners by means of electronic communication in the appropriate form specified in a current Commissioners’ direction.

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

(3)But that party need provide the “delivery terms” information sought by the appropriate form only if that party’s annual value of F22... trade relevant to that form (namely, value of “arrivals” or value of “dispatches”) exceeds [F23£24,000,000F23].

(4)That party must use the coding mentioned in Article 11 of the implementing Regulation in providing any “delivery terms” information pursuant to paragraph (1) and this paragraph (and see also Article 9(2)(d) of the establishing Regulation).

(5)That party must deliver the completed supplementary declaration to the Commissioners no later than the 21st day of the month following the end of the reference period to which it relates.

(6)Only the reference period in Article [F246(a)F24] of the establishing Regulation applies in relation to the supplementary declaration (“calendar month of dispatch or arrival of the goods”.)

[F25(7)But the reference periods in Article 3 of the Implementing Regulation may be used instead if a current Commissioners’ direction so permits in the interests of better administration (“calendar month” of “chargeable event” or in which “declaration is accepted”).F25]

(8)A direction under paragraph (1) F26... is not current for the purposes of the relevant paragraph to the extent that it is varied, replaced or revoked by another Commissioners’ direction.F21,F7]]

[F7Administration of rules concerning specific goods and movements

4A.—(1)The Commissioners must give directions as to matters of administration for the proper application of these Regulations in the case of the rules set out in Articles 16, 17, 19, 20, 21, 22, 23 and 24 of the implementing Regulation (rules concerning specific goods and movements – staggered consignments, vessels and aircraft, goods delivered to vessels and aircraft, offshore installations, sea products, spacecraft, electricity, military goods).

(2)The Commissioners may give such a direction in the case of the rules set out in Articles 15 and 18 of that Regulation (industrial plant, motor vehicle and aircraft parts).

(3)Regulation 4 (supplementary declarations) is subject to every current direction under this regulation.

(4)A direction is not current for the purposes of paragraph (3) to the extent that it is varied, replaced or revoked by another such direction.F7]

Duty to keep and retain recordsI2

5.—(1) Every person who is mentioned in the register of intra-Community operators, shall—

(a)F27keep a copy of every periodic declaration ... he makes [F28or delivers or which is made or deliveredF28] on his behalf;

(b)keep copies of all documents which he or anyone acting on his behalf used for the purpose of compiling [F29his periodic declarationsF29] ;

(c)produce or cause to be produced [F30periodic declarations and documentsF30] mentioned in paragraphs (a) and (b) above when required to do so by an authorised person;

(d)permit an authorised person exercising the powers mentioned in paragraph (c) above to make [F31copies or extracts of those periodic declarations and documentsF31] or to remove them for a reasonable period.

(2) The Commissioners may require [F32periodic declarations and documentsF32] mentioned in paragraph (1) above to be preserved for such period not exceeding six years as they may require.

(3) For the purpose of exercising any powers granted by this regulation an authorised person may at any reasonable time enter premises used in connection with the carrying on of a business by a person mentioned in the register of intra-Community operators or another person compiling periodic declarations on his behalf.

Offences and evidenceI3,I4,I5

6.—(1) If any person required to [F33deliverF33] a supplementary declaration in accordance with [F33these RegulationsF33] fails to do so he shall be liable on summary conviction to a penalty not exceeding level 4 on the standard scale(4).

F35(2) Any failure to [F34deliverF34] a supplementary declaration includes a failure to [F34provideF34] such supplementary declaration in the form and manner required by these Regulations ....

(3) Subject to paragraph (4) below, for the purpose of the rules against charging more than one offence in the same information—

(a)F37failure to [F36deliverF36] one or more supplementary declarations of trade in goods dispatched to ... Member States for any given reference period shall constitute one offence; and

(b)F39failure to [F38deliverF38] one or more supplementary declarations of trade in goods [F38arrivingF38] from ... Member States for any given reference period shall constitute one offence.

(4) If the failure in respect of which a person is convicted under paragraph (1) above is continued after the conviction he shall be guilty of a further offence and may on summary conviction thereof be punished accordingly.

F40(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F41(5A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F40(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) In any proceedings for an offence mentioned in this regulation it shall be a defence for the accused to prove that he took all reasonable precautions and exercised all due diligence to avoid the commission of such an offence by himself, any person under his control or any person to whom he transferred the task of providing information in accordance with [F42and subject to Article 7(2) of the establishing RegulationF42] .

[F43(8)Liability to a penalty under paragraphs (1) and (2) does not arise in relation to a failure under paragraph (1) of regulation 4 if a party satisfies the Commissioners that there is a reasonable excuse for the failure.

(9)For the purposes of paragraph (8), where a party relies on any other person to do anything, that is not a reasonable excuse unless that party took reasonable care to avoid the relevant act or failure.F43]

F45(2) Where any document does not consist of legible visual images its ... content may be proved in any proceedings by production of a copy of the information in the form of legible visual images.

8.—(1) A certificate of the Commissioners—

(a)that a person was or was not a party responsible for providing information in accordance with the Intrastat system;

(b)that a person was or was not mentioned in the register of intra-Community operators;

(c)that any information required for purposes connected with the Intrastat system has not been given or had not been given at any date;

(d)that a copy produced in accordance with paragraph (2) of regulation 7 above is, both as to form and content, identical to that received by electronic means in accordance with [F46regulation 4(1)F46] above

shall be sufficient evidence of that fact until the contrary is proved.

(2) A photograph of any document furnished [F47, provided or deliveredF47] to the Commissioners for the purposes of these Regulations and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.

(3) Any document purporting to be a certificate under paragraph (1) or (2) above shall be deemed to be such a certificate until the contrary is proved.

Access to recorded informationI6,I7,I8

9.—(1) Where, on an application by an authorised person, a justice of the peace or, in Scotland, a justice (within the meaning of section 462 of the Criminal Procedure (Scotland) Act 1975(5)) is satisfied that there are reasonable grounds for believing—

(a)that an offence in connection with the Intrastat system is being, has been or is about to be committed, and

(b)that any recorded information (including any document of any nature whatsoever) which may be required as evidence for the purpose of any proceedings in respect of such an offence is in the possession of any person,

he may make an order in accordance with this regulation.

(2) An order made in accordance with this regulation is an order that the person who appears to the justice to be in possession of the recorded information to which the application relates shall—

(a)give an authorised person access to it, and

(b)permit an authorised person to remove and take away any of it which he reasonably considers necessary,

not later than the end of the period of seven days beginning on the date of the order or the end of such longer period as the order may specify.

(3) The reference in sub-paragraph (2)(a) above to giving an authorised person access to the recorded information to which the application relates includes a reference to permitting the authorised person to take copies of it or to make extracts from it.

(4) Where the recorded information consists of information contained in a computer, an order made in accordance with this regulation shall have effect as an order to produce and, if the authorised person wishes to remove it, in a form in which it can be removed.

10.—(1) An authorised person who removes anything in the exercise of a power conferred by or under regulation 9 above shall, if so requested by a person showing himself—

(a)to be the occupier of premises from which it was removed, or

(b)to have had custody or control of it immediately before the removal,

(2) The authorised person shall provide the record within a reasonable time from the making of the request for it.

(3) Subject to paragraph (7) below, if a request for permission to be granted access to anything which—

(a)has been removed by an authorised person, and

(b)is retained by the Commissioners for the purpose of investigating an offence,

is made to the officer in overall charge of the investigation by a person who had custody or control of the thing immediately before it was so removed or by someone acting on behalf of such a person, the officer shall allow the person who made the request access to it under the supervision of an authorised person.

(4) Subject to paragraph (7) below, if a request for a photograph or copy of any such thing is made to the officer in overall charge of the investigation by a person who had custody or control of the thing immediately before it was so removed, or by someone acting on behalf of such a person, the officer shall—

(a)allow the person who made the request access to it under the supervision of an authorised person for the purpose of photographing it or copying it; or

(b)photograph or copy it, or cause it to be photographed or copied.

(5) Where anything is photographed or copied under sub-paragraph (4)(b) above the photograph or copy shall be supplied to the person who made the request.

(6) The photograph or copy shall be supplied within a reasonable time from the making of the request.

(7) There is no duty under this regulation to grant access to, or to supply a photograph or copy of, anything if the officer in overall charge of the investigation for the purposes of which it was removed has reasonable grounds for believing that to do so would prejudice—

(a)that investigation;

(b)the investigation of an offence other than the offence for the purposes of the investigation of which the thing was removed; or

(c)any criminal proceedings which may be brought as a result of—

(i)the investigation of which he is in charge, or

(ii)any such investigation as is mentioned in sub-paragraph (b)

above.

(8) Any reference in this regulation to the officer in overall charge of the investigation is a reference to the person whose name and address are endorsed on the order concerned as being the officer so in charge.

11.—(1) Where, on an application made as mentioned in paragraph (2) below, the appropriate judicial authority is satisfied that a person has failed to comply with a requirement imposed by regulation 10 above, the authority may order that person to comply with the requirement within such time and in such manner as may be specified in the order.

(2) An application under paragraph (1) above shall be made

(a)in the case of a failure to comply with any of the requirements imposed by paragraphs (1) and (2) of regulation 10 above, by the occupier of the premises from which the thing in question was removed or by the person who had custody or control of it immediately before it was so removed, and

(b)in any other case, by the person who has such custody or control.

(3) In this regulation “the appropriate judicial authority” means—

(a)in England and Wales, a magistrates' court;

(b)in Scotland, the sheriff; and

(c)in Northern Ireland, a court of summary jurisdiction, as defined in Article 2(2)(a) of the Magistrates' Court (Northern Ireland) Order 1981(6).

(4) In England and Wales and Northern Ireland, an application for an order under this regulation shall be made by way of complaint; and sections 21 and 42(2) of the Interpretation Act (Northern Ireland) 1954(7) shall apply as if any reference in those provisions to any enactment included a reference to this regulation.

SupplementaryI9

12. Where in connection with the operation of the Intrastat system a person is convicted of an offence contrary to section 167(1) or section 168(1) of the Act, section 167(2)(a)(8) and section 168(2)(a) of the Act shall have effect as if, in each case, for the words “6 months” there were substituted the words “3 months”.

[F4813.The following provisions of the Act shall apply to these Regulations as they apply to the customs and excise Acts

M. J. Eland

Commissioner of Customs and Excise

New King’s Beam House 22 Upper Ground London SE1 9PJ

6th November 1992

Regulation 4

F49SCHEDULE

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

S.I. 1992/707.

(4)

The levels of the penalties on the standard scale currently in force are set out in section 17 of the Criminal Justice Act 1991 (c. 53) (England and Wales and Scotland) and S.R. (N.I.) 1984 No. 253 (Northern Ireland).

(8)

The provision as to penalty in section 167(2) was amended in its application to England and Wales by the Criminal Justice Act 1982 (c. 48), section 46; in its application to Scotland by the Criminal Procedure (Scotland) Act 1975 (c. 21), section 289G (which was inserted by the Criminal Justice Act 1982, section 54); and in its application to Northern Ireland by S.I. 1984/703 (N.I. 3).

Status: There are currently no known outstanding effects for The Statistics of Trade (Customs and Excise) Regulations 1992.
The Statistics of Trade (Customs and Excise) Regulations 1992 (1992/2790)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
C1Reg. 3(3) modified (in relation to the arrival of goods from an EU member state to a place in N.I.) (1.1.2022) by The Statistics of Trade (Customs and Excise) (Modification) Regulations 2021 (S.I. 2021/1374), regs. 1, 2
F1Words in reg. 1(2) omitted (1.1.1998) by virtue of The Statistics of Trade (Customs and Excise) (Amendment) Regulations 1997 (S.I. 1997/2864), regs. 1, 3omitted
F2Words in reg. 1(2) revoked (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), reg. 1(1), Sch.
F3Words in reg. 1(2) substituted (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), regs. 1(1), 2(1)substituted
F4Words in reg. 1(2) inserted (except in relation to a dispatch from, or an arrival to, a place in N.I.) (31.12.2020 immediately before IP completion day) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(2) (with reg. 6(11)) (as amended by S.I. 2020/1624, regs. 1(3), 8(5)); 2020 c. 1, Sch. 5 para. 1(1)this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.inserted
F5Words in reg. 1(2) substituted (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), regs. 1(1), 2(2)substituted
F6Words in reg. 1(3) inserted (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), regs. 1(1), 2(3)inserted
F7Regs. 2-4A substituted for regs. 2-4 (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), regs. 1(1), 3substituted
F7Regs. 2-4A substituted for regs. 2-4 (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), regs. 1(1), 3substituted
F7Regs. 2-4A substituted for regs. 2-4 (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), regs. 1(1), 3substituted
F7Regs. 2-4A substituted for regs. 2-4 (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), regs. 1(1), 3substituted
F8Words in reg. 2(1) substituted (except in relation to a dispatch from, or an arrival to, a place in N.I.) (31.12.2020 immediately before IP completion day) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(3) (with reg. 6(11)) (as amended by S.I. 2020/1624, regs. 1(3), 8(5)); 2020 c. 1, Sch. 5 para. 1(1)this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted
F9Reg. 2(2)-(4) revoked (except in relation to a dispatch from, or an arrival to, a place in N.I.) (31.12.2020 immediately before IP completion day) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(4) (with reg. 6(11)) (as amended by S.I. 2020/1624, regs. 1(3), 8(5)); 2020 c. 1, Sch. 5 para. 1(1)this amendment (text ) should be read in conjunction with other related provisions, see the commentary.
F10Word in reg. 2(2)(c) omitted (in relation to a dispatch from, or an arrival to, a place in N.I.) (31.12.2020 immediately before IP completion day) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(11)(b) (as inserted by S.I. 2020/1624, regs. 1(3), 8(5)); 2020 c. 1, Sch. 5 para. 1(1)inserted, omitted
F11Reg. 3 heading substituted (1.1.2007) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2006 (S.I. 2006/3216), regs. 1, 3(1)substituted
F12Reg. 3(1)(2) substituted (1.1.2007) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2006 (S.I. 2006/3216), regs. 1, 3(2)substituted
F13Word in reg. 3(1) substituted (except in relation to a dispatch from, or an arrival to, a place in N.I.) (31.12.2020 immediately before IP completion day) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(5)(a) (with reg. 6(11)) (as amended by S.I. 2020/1624, regs. 1(3), 8(5)); 2020 c. 1, Sch. 5 para. 1(1)this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted
F14Word in reg. 3(1) omitted (31.12.2020 immediately before IP completion day) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(5)(c); 2020 c. 1, Sch. 5 para. 1(1)omitted
F15Word in reg. 3(1) substituted (except in relation to a dispatch from, or an arrival to, a place in N.I.) (31.12.2020 immediately before IP completion day) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(5)(b) (with reg. 6(11)) (as amended by S.I. 2020/1624, regs. 1(3), 8(5)); 2020 c. 1, Sch. 5 para. 1(1)this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted
F16Reg. 3(2) substituted (1.1.2010) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2009 (S.I. 2009/2974), regs. 1, 2(1)substituted
F17Word in reg. 3(2) omitted (31.12.2020 immediately before IP completion day) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(6); 2020 c. 1, Sch. 5 para. 1(1)omitted
F18Reg. 3(3) substituted (1.1.2010) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2009 (S.I. 2009/2974), regs. 1, 2(2)substituted
F19Word in reg. 3(3) omitted (31.12.2020 immediately before IP completion day) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(6); 2020 c. 1, Sch. 5 para. 1(1)omitted
F20Sum in reg. 3(3) substituted (1.1.2015) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2014 (S.I. 2014/3135), regs. 1, 2(2)substituted
F21Reg. 4 substituted (1.4.2012) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2012 (S.I. 2012/532), regs. 1, 3 (with reg. 1)this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted
F22Word in reg. 4(3) omitted (31.12.2020 immediately before IP completion day) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(6); 2020 c. 1, Sch. 5 para. 1(1)omitted
F23Sum in reg. 4(3) substituted (1.1.2014) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2013 (S.I. 2013/3043), regs. 1, 2(3)substituted
F24Word in reg. 4(6) substituted (31.12.2020 immediately before IP completion day) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(7); 2020 c. 1, Sch. 5 para. 1(1)substituted
F25Reg. 4(7) revoked (except in relation to a dispatch from, or an arrival to, a place in N.I.) (31.12.2020 immediately before IP completion day) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(8) (with reg. 6(11)) (as amended by S.I. 2020/1624, regs. 1(3), 8(5)); 2020 c. 1, Sch. 5 para. 1(1)this amendment (text ) should be read in conjunction with other related provisions, see the commentary.
F26Words in reg. 4(8) omitted (31.12.2020 immediately before IP completion day) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(9); 2020 c. 1, Sch. 5 para. 1(1)omitted
F27Words in reg. 5(1)(a) omitted (1.1.1998) by virtue of The Statistics of Trade (Customs and Excise) (Amendment) Regulations 1997 (S.I. 1997/2864), regs. 1, 6(1)(a)omitted
F28Words in reg. 5(1)(a) substituted (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), regs. 1(1), 4(1)substituted
F29Words in reg. 5(1)(b) substituted (1.1.1998) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 1997 (S.I. 1997/2864), regs. 1, 6(1)(b)substituted
F30Words in reg. 5(1)(c) substituted (1.1.1998) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 1997 (S.I. 1997/2864), regs. 1, 6(1)(c)substituted
F31Words in reg. 5(1)(d) substituted (1.1.1998) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 1997 (S.I. 1997/2864), regs. 1, 6(1)(d)substituted
F32Words in reg. 5(2) substituted (1.1.1998) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 1997 (S.I. 1997/2864), regs. 1, 6(2)substituted
F33Word in reg. 6(1) substituted (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), regs. 1(1), 4(2) (with reg. 1(2))this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted
F34Words in reg. 6(2) substituted (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), regs. 1(1), 4(3) (with reg. 1(2))this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted
F35Words in reg. 6(2) revoked (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), reg. 1(1), Sch.
F36Word in reg. 6(3)(a) substituted (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), regs. 1(1), 4(4) (with reg. 1(2))this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted
F37Word in reg. 6(3)(a) omitted (31.12.2020 immediately before IP completion day) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(10); 2020 c. 1, Sch. 5 para. 1(1)omitted
F38Words in reg. 6(3)(b) substituted (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), regs. 1(1), 4(5) (with reg. 1(2))this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted
F39Word in reg. 6(3)(b) omitted (31.12.2020 immediately before IP completion day) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(3), 6(10); 2020 c. 1, Sch. 5 para. 1(1)omitted
F40Reg. 6(5)(6) revoked (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), reg. 1(1), Sch.
F41Reg. 6(5A) omitted (1.1.1998) by virtue of The Statistics of Trade (Customs and Excise) (Amendment) Regulations 1997 (S.I. 1997/2864), regs. 1, 7(a)omitted
F42Words in reg. 6(7) substituted (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), regs. 1(1), 4(6) (with reg. 1(2))this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted
F43Reg. 6(8)(9) inserted (1.4.2012) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2012 (S.I. 2012/532), regs. 1, 4 (with reg. 1)this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.inserted
F44Words in reg. 7(1) inserted (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), regs. 1(1), 4(7) (with reg. 1(2))this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.inserted
F45Words in reg. 7(2) omitted (1.4.1993) by virtue of The Statistics of Trade (Customs and Excise) (Amendment) Regulations 1993 (S.I. 1993/541), regs. 1, 7omitted
F46Words in reg. 8(1)(d) substituted (1.4.2012) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2012 (S.I. 2012/532), regs. 1, 5 (with reg. 1)this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted
F47Words in reg. 8(2) inserted (1.1.2005) by The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2004 (S.I. 2004/3284), regs. 1(1), 4(9) (with reg. 1(2))this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.inserted
F48Reg. 13 inserted (1.1.1994) by The Statistics of Trade (Customs and Excise) (Amendment No. 2) Regulations 1993 (S.I. 1993/3015), regs. 1, 4inserted
F49Sch. omitted (1.4.2012) by virtue of The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2012 (S.I. 2012/532), regs. 1, 5 (with reg. 1)this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.omitted
I1Reg. 1 in force at 1.12.1992, see reg. 1(1)
I2Reg. 5 in force at 1.12.1992, see reg. 1(1)
I3Reg. 6 in force at 1.12.1992, see reg. 1(1)
I4Reg. 7 in force at 1.12.1992, see reg. 1(1)
I5Reg. 8 in force at 1.12.1992, see reg. 1(1)
I6Reg. 9 in force at 1.12.1992, see reg. 1(1)
I7Reg. 10 in force at 1.12.1992, see reg. 1(1)
I8Reg. 11 in force at 1.12.1992, see reg. 1(1)
I9Reg. 12 in force at 1.12.1992, see reg. 1(1)
Defined TermSection/ArticleIDScope of Application
arrivalsreg. 4.arrivals_rtl4pdj
authorised personreg. 1.authorised_rtmqFEm
calendar month of dispatch or arrival of the goodsreg. 4.calendar_m_rtWQAXC
Commissionersreg. 2.(the_“_prn09PiB
customsreg. 2.customs_rtyTQcJ
documentreg. 1.document_rtFtFg2
establishing Regulationreg. 1.(“_prnFdNOz
filmreg. 1.film_rtbdLt8
implementing Regulationreg. 1.(“_prnMIZld
Intrastatreg. 1.Intrastat_rteZoJR
periodic declarationreg. 1.periodic_d_rtMklGF
the Actreg. 1.the_Act_rtebnod
the appropriate judicial authorityreg. 9.the_approp_rtg5eK5
This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.
This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

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