The latest draft of this publication has been renamed the Union Customs Code (UCC) and the latest amendments have been published on the Europa website - all 243 pages.   This regulation was due to come into force by 24th June 2013 but it has been recognised by the EU Commission that not all member states will have the necessary electronic services in place by this date, so the target date is now 31st December 2020. read more ...

Intrastat thrresholds for 2012 will remain the same as those in 2011.  These are:
£250,000 for Dispatches
£600,000 for Arrivals 

From 1st October 2011 there is no longer a requirement for Registered Consignors to complete a REV 15 statement in order to move imported excise goods into free circulation.    These goods are managed through the EMCS system and will be controlled by amendments to the CPC codes which will remove the requirement for the REV 15 statement.    You can find out more about this in Notice 197 available on the HMRC web site. read more ...

From January 2012 the new Delivery Terms introduced in 2010 will be mandatory on Intrastat returns.    The two new terms DAT and DAP must be used and the old terms DAF, DEQ, DES and DDU will no longer be accepted by HMRC.    This change applied to all returns with a reference period of January 2012 onwards. 
 read more ...

Following on from the survey which HMRC carried out earlier this year, the following changes have been made.
1.  All submission must be made electronically from April 2012
2. The deadline for submissions has been brought forward to 21st of the month.
 read more ...

If you export controlled goods within the EU under SIEL (Standard Individual Export Licences) and are not a Large Business (BIS define large as a turnover of over £600 million), then you will need to use the HMRC centralised contact point.   With immediate effect, SIELs for your intra-community movements must be presented at least three working days before the date of the proposed export, identifying a location where the goods can be inspected during those three days.  The SIEL can be presented by email or fax to HMR CITEX Operations at Southampton.  Follow the link to for full detials in BIS Notice to Exporters 2011/19
 read more ...

Notice has today been given of the withdrawal of Notice 829 which contains specific preferential rules of origin for goods exported to, or imported from, Syria only as there have been a number of changes to commodity codes since the EU-Syria Agreement came into force in 1978.   To find out which product specific Rule of Origin applies to your goods you can follow the link to read the full notice. 

 read more ...

Following a number of surveys carried out by HMRC, a decision has been made to make two changes to Intrastat with effect from 1st April 2012. 
1.  It will be mandatory to make submissions electronically
2.  The monthly deadline with move from the end of the month to 21st of the month.
Full details of these changes will be published by the end of 2011.  read more ...

The INCOTERMS changes introduced by the ICC in 2010 introduced significant changes to delivery terms.  During 2011 it is acceptable for Intrastat purposes, to us either the old or the new delivery terms.

Dont forget that from January 2012 it will be mandatory that you use only the new delivery terms for your Intrastat reporting.  read more ...

The introduction of the new INCOTERMS 2010 included two new terms DAT (Delivered at Terminal) and DAP (Delivered at Place) which have replaced DAF. DES, DEQ and DDU. 

HMRC has announced that the new terms, known as Delivery Terms on Intrastat Declarations, will be accepted codes for 2011 on Intrastat Declarations, and it will continue to accept DAF, DEQ, DES and DDU for Intrastat until further notice. 

Information on Incoterms 2011 can be found here