Included / Excluded

What goods are included on the SD

You should declare trade goods which have moved between the UK and another EU country. This includes goods:

  • bought and sold  
  • transferred within the same legal entity 
  • sent for or returned after process 
  • supplied as part of a contract for services 
  • to be installed or used in construction
  • supplied free of charge  
  • on long term hire, loan or operational lease 
  • lost or destroyed. (If goods dispatched from the UK are lost or destroyed in transit they should be recorded on the SD. This does not apply to arrivals 

What goods are excluded from the SD?

These mainly concern


  • certain purely temporary movements where the goods are to be returned to the original EU country within 2 years and there is to be no change of ownership  
  • movements not regarded as by way of trade 
  • certain commercial samples provided free of charge
  • goods in transit (including in transit through the UK) 
  • goods sent for or returned after repair  

Goods that require special treatment

The following is a list of goods that require special treatment under Intrastat, whether they should be included on an SD and if so, the value to be declared.

Type of supply To be included on SDs and if so, the value to be declared
a. Process  
Goods to be processed and returned without change of ownership
- Goods for process Yes - Cost of goods
- After process Yes - Cost of goods including price of process
b. Gifts  
- costing no more than £10 and not part of a series of gifts to the same person. No
- Other gifts Yes - Cost of goods (what it would cost to purchase similar goods)
c. Mixed supplies of goods and services  
- essentially a supply of services, but including some goods Yes*
- Cost of goods only*. These must be separately identified
- essentially a supply of goods, but including some services Yes - Contract price of goods and services
- goods requiring assembly or installation in another EU State by the supplier Yes - Cost of goods
* If the goods element is genuinely trivial and your VAT officer has agreed to treat the whole amount as services for VAT purposes, you can ignore the goods movement totally for Intrastat.
d. Goods for sale at auction: Works of art exhibited with a view to sale; Fur garments, precious stones, carpets and jewellery consigned on approval (time limit 4 weeks)  
- Initial movement No
-Goods sold Yes - Price realised
-Returned unsold No
e. Goods on consignment  
- goods moved to another EU country to create stock from which supplies will be made on behalf of the owner Yes - Cost of goods
f. Sale of Return Yes - Cost of goods
g. Exchange of goods Yes - Cost of goods
h. Supply of own goods by a legal entity to that same legal entity in another EU State Yes - Cost of goods
j. Excise goods Yes - Invoice or contract price excluding excise duty. Goods ariving in an excise warehouse from another EU country, or being dispatched from such a warehouse must be included in SDs
k. Goods subject to Prompt Settlement Discount Yes - Invoice or contract price in full. Only if you know that such transactions are always settled within the prompt settlement period should you use the discounted value
l. Goods shipped from the UK on FOB terms, destination unknowns No
m. Crude oil shipped from UK North Sea platforms. No - Other statistical arrangements apply, outside Intrastat.
n. Commercial samples which are temporary trade No
o. Samples which have a commercial value and are sold or are supplied free of charge Yes - Cost of goods
p. Goods for testing which are temporary trade No
q. Goods for testing which, at the time of dispatch, it is thought will be temporary trade but which are subsequently tested to destruction. No
r. Goods for testing which, at the time of dispatch, it is known will be tested to destruction. Yes - Cost of goods