Step One

I've exceeded the threshold - what do I do now?


You will need to submit Supplementary Declarations (SDs.) To prepare for this, we recommend the following procedure:
First, from your trade with the EU you need to collect together all the following:
  • sales or purchase ledgers,
  • invoices, and,
  • any other commercial documentation relating to the sale/purchase of goods for the month of return.
Then, check your invoices to see if they have the following information:
  • Commodity Code (this is an 8 digit description of the goods) (See the Intrastat Classification Nomenclature (ICN) an online search facility for finding the correct Commodity Code(s) for your goods,)
  • value of the goods (excluding the VAT,)
  • net mass (this is the weight of the goods including immediate packaging,)
  • Supplementary Units. See individual Commodity Codes (ICN,) and
  • country
You now have the information required to fill in Supplementary Declarations (SDs).