BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £5, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!
 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
United Kingdom Statutory Instruments |
||
|
You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2009 No. 2974 URL: http://www.bailii.org/uk/legis/num_reg/2009/uksi_20092974_en_1.html |
||
[New search] [Printable PDF version] [Help]
Statutory Instruments
Statistics Of Trade
Made
9th November 2009
Laid before Parliament
10th November 2009
Coming into force
1st January 2010
The Commissioners for Her Majesty-�s Revenue and Customs(1) make the following Regulations in exercise of the powers conferred by section 2(2) of the European Communities Act 1972(2).
The Commissioners have been designated(3) for the purposes of section 2(2) in relation to the receipt, regulation and control of statistics relating to the trading of goods between the United Kingdom and other Member States.
1. These Regulations may be cited as the Statistics of Trade (Customs and Excise) (Amendment) Regulations 2009 and come into force on 1st January 2010.
2. The Statistics of Trade (Customs and Excise) Regulations 1992(4) are amended as follows:
(1) For regulation 3(2) substitute:
-�(2) If the annual value of intra-Community -�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.-�
(2) For regulation 3(3) substitute:
-�(3) If the annual value of intra-Community -�arrivals-� (see Articles 3, 7, and 10(2) of the establishing Regulation) of a party is at or below £600,000, 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.-�
Steve Lamey
Bernadette Kenny
Two of the Commissioners for Her Majesty-�s Revenue and Customs
9th November 2009
(This note is not part of the Regulations)
These Regulations amend the Statistics of Trade (Customs and Excise) Regulations 1992 (the Principal Regulations).
Intrastat is the regime established for the purposes of collecting Community statistics relating to the trading of goods between Member States. Intrastat is established by Regulation (EC) No 638/2004 of the European Parliament and of the Council (OJ No L 102, 7.4.04, p1) and implemented by Commission Regulation (EC) 1982/2004 (OJ No L 343, 19.11.04, p3). It is further implemented in the United Kingdom by the Principal Regulations.
Regulation 2 amends regulation 3(2) and 3(3) of the Principal Regulations to give the revised exemption thresholds.
An impact assessment concerning the increased threshold for arrivals information has been produced and can be found at http://www.hmrc.gov.uk/ria/091026-intrastat-simplification.pdf.
The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty-�s Revenue and Customs by section 5 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.
1972 c. 68 Section 2(2) has been amended by section 27(1)(a) of the Legislative and Regulatory Reform Act 2006 (c. 51).
S.I. 1992/2790, amended by S.I. 2004/3284, S.I. 2006/3216 and S.I. 2008/2847. There are other amending instruments but none is relevant.
