Step Four

Penalty Procedure


If you fail to submit your Intrastat Supplementary Declaration (SDs) by the due date or send incomplete or inaccurate data you may be committing a criminal offence.  

Penalties can be incurred where SDs are:
  • late 
  • missing
  • inaccurate or incomplete.
Any Penalty action we have to take could result in proceedings in a Magistrates Court. This could lead to a maximum fine of £2,500 being imposed for each offence.
However, this action is seen as a last resort in cases of persistent non-compliance with the Statistics of Trade (C&E) Regulations 1992. We can and do provide help on the completion of the Intrastat forms for businesses experiencing difficulties.