The Statistics of Trade (Customs and Excise) Regulations 1992

UK Statutory Instrument 1992 No. 2790 — creates 2 criminal offences.

2offences created

0recorded in force

0revoked

Made: 6 November 1992
In force from: 1 December 1992
Extent: Not stated
Subject: Tax, customs and excise
Made under: European Communities Act 1972

Explanatory note

(This note is not part of the Regulations) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.

From 1 January 1993 the collection of statistics relating to the trading of goods between Member States will be governed by Council Regulation (EEC) No. 3330/91 (OJ No. L316, 16.11.91, p. 1). From that date such statistics will be compiled by a new statistical collection system known as “Intrastat”. All VAT registered traders who are engaged in the trading of goods between Member States will be required to complete two boxes on their periodic VAT Return to provide the total value of goods dispatched to, and received from, other Member States. In addition, traders whose annual value of trade with other Member States exceeds a threshold of £135,000 for trade in goods dispatched, or for goods received, will be required to provide additional statistical information in a supplementary declaration. These Regulations place the responsibility for the care and management of the Intrastat system, as it applies to trade in goods with other Member States, with the Commissioners of Customs and Excise. They establish the Commissioners as the competent national department to whom supplementary declarations must be sent, and permit the Commissioners to take proceedings for non-compliance.

Offences created by this instrument

If any person required to furnish a supplementary declaration in accordance with the Intrastat system fails to do so… regulation 6(1) · Status not determined · Strict liability
If, following a request made by the Commissioners in accordance with Article 9(2) of the Principal Regulation, any… regulation 6(5) · Status not determined · Strict liability

What Parliament said about it

Hansard was searched for this instrument by name and returned nothing. That is the ordinary outcome: an instrument laid under the negative procedure is usually never debated, and becomes law without a word said about it in either House.

How Parliament handled it

Parliament's Statutory Instruments service records procedure from May 2017 onwards, and this instrument predates it. That is a limit of the source, not a statement that nothing happened.

Check the source

This instrument on legislation.gov.uk The authoritative text, including amendments made since
Other instruments from 1992