Statutory Instruments
2006 No. 3216
STATISTICS OF TRADE
The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2006
Made
4th December 2006
Laid before Parliament
5th December 2006
Coming into force
1st January 2007
The Commissioners for Her Majesty’s Revenue and Customs are the department designated( 1 ) for the purposes of section 2(2) of the European Communities Act 1972( 2 ) in relation to measures relating 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.
The Commissioners make the following Regulations in exercise of the powers conferred by section 2(2) of that Act.
1. These Regulations may be cited as the Statistics of Trade (Customs and Excise) (Amendment) Regulations 2006 and comes into force on 1st January 2007.
2. The Statistics of Trade (Customs and Excise) Regulations 1992( 3 ) are amended as follows.
3. —(1) Replace the heading to regulation 3 with “Information collected on the value added tax return”.
(2) For regulation 3(1) and 3(2) substitute—
“ 3. —(1) The Commissioners may treat the following information collected in accordance with regulations ( 4 ) made under section 58 of, and Schedule 11 paragraphs 2(1) and 2(11) to, the Value Added Tax Act 1994 ( 5 ) (information collected on the VAT return) for Intrastat purposes (see Article 10(1) of the establishing Regulation)—
(a) information about the value of supplies of goods and related costs to other Member States;
(b) information about the value of acquisitions of goods and related costs from other Member States.
(2) If a party’s annual value of intra-Community trade is at or below £260,000, that party may be treated as exempt from providing Intrastat information and is not subject to regulation 4 (supplementary declarations) (and see Article 10(1) of the establishing Regulation). ” .
4. For regulation 4(1) substitute—
“ 4. —(1) A party that in relation to the United Kingdom is responsible for providing the information (see Article 7 of the establishing Regulation) must, save as otherwise directed by the Commissioners under paragraph (6A), provide it to the Commissioners in the appropriate form set out in the Schedule to these Regulations (“supplementary declaration” for “arrivals” or “dispatches”).
That party must provide all the information sought by the appropriate form, in accordance with the establishing and implementing Regulations. ” .
5. In regulation 4(2), for “£14,000,000” substitute “£14,500,000”.
6. Insert after regulation 4(6)—
“ (6A) A party that delivers the supplementary declaration by means of electronic communication must do so in the appropriate form as directed from time to time by the Commissioners. ” .
7. In regulation 4(9) for “or (6)(b)” substitute “, (6)(b) or (6A)”.
8. These regulations revoke the Statistics of Trade (Customs and Excise) (Amendment) Regulations 2005( 6 ).
Paul Gray
Mike Hanson
Two of the Commissioners for Her Majesty’s Revenue and Customs
4th December 2006
S.I. 1992/707 . The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11) . Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
S.I. 1992/2790 ; relevant amending instruments are S.I. 2004/3284 and S.I. 2005/3371 .
Currently S.I. 1995/2518 regulation 25(1) and 25(4), and Schedule 1 Forms No. 4 and No. 5 (Boxes 8 and 9); relevant amending instrument is S.I. 2004/1675 .
Council and European Parliament Regulation (EC) No 638/2004 (OJ No L 102, 7.4.04, p 1).
Commission Regulation (EC) No 1982/2004 (OJ No L 343, 19.11.04, p 3), to which there are amendments not relevant to these Regulations.