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Intrastat changes: HMRC guidance

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Revenue & Customs Brief 07/12 sets out changes to Intrastat declaration procedures for businesses with intra-EU trade in excess of £600,000 pa for arrivals (‘EU imports’) and/or £250,000 pa for dispatches (‘EU exports’). From 1 April 2012, Intrastat declarations must be submitted by the 21st day of the month and HMRC will not accept declarations on paper.