UK Intrastat reporting requirements 2021

HMRC has confirmed that for the first six months of 2021, there is still an obligation to submit Intrastat declarations for goods arriving into the UK from the EU.

This obligation will only apply in case a threshold of GPB 1,500,000 for arrivals of goods is exceeded, which applies to arrivals in both Northern Ireland and ‘the rest of the UK'.

For dispatches from the UK, the Intrastat reporting obligations only apply to goods being ‘exported’ from Northern Ireland to any EU-Member State in case a threshold of GBP 250,000 is exceeded. Movements of goods between Northern Ireland and the rest of the UK do not have to be reported in the UK Intrastat declaration.

As from 2022, businesses would no longer be required to report all arrivals of EU goods in the UK. For Northern Ireland, the obligation to report the arrivals and dispatches of goods from and to the EU will continue to be required for the lifetime of the Northern Ireland-protocol (minimum of 4 years).

Movement of Goods

Is UK Intrastat declaration required?

Importing goods INTO GB FROM the EU

Yes, until 31st July 2021

Importing goods INTO NI FROM the EU

Yes, until the end of NI Protocol in 2025

Exporting goods FROM GB INTO NI

No

Exporting goods FROM NI INTO the EU

Yes, until the end of NI Protocol in 2025

Exporting goods FROM UK INTO the EU

No