Supplementary Declarations (SDs)
Filling in the Supplementary Declaration
How to complete your online Intrastat Supplementary Declarations.
The period is the month and year (mmyy) to which the declaration refers, e.g. 0309 for March 2009. However there are special periods to coincide with Non Standard VAT returns.
Businesses that have been approved to use special VAT periods, as a concession, are allowed to use these when submitting SDs. You must use the same special VAT period for both purposes. Intrastat SDs must still be submitted each month, i.e. quarterly submissions are not acceptable and may leave you liable to legal action (paragraph 4.4 of notice 60 refers).
If your annual turnover for arrivals or dispatches exceeds £5 million, you should write, enclosing a copy of the approved periods for at least the next 12 months as issued by your local VAT office, to:
HM Revenue & Customs
3rd Floor South East
21 Victoria Avenue
Businesses with a turnover below £5 million need not notify us of period end dates.
If your business has 13 x 4 week VAT periods, you must ensure that one of your Intrastat periods includes one 8-week period (so you have 12 submission periods in total.) Special accounting periods (Notice 60 paragraph 4.5.d refers).
This is a numeric description of the goods you trade in. Every item you trade in will have its own commodity code.
It is extremely important to obtain the correct codes for your goods. Incorrect codes can lead to inaccurate trade figures etc…. (See also Why is Intrastat Important? Information Sheet - Link at Step 5).
A comprehensive directory of commodity codes, known as the Intrastat Classification Nomenclature ( ICN) A fully searchable version of the ICN, called the ICN Online, is available, free of charge, on the uktradeinfo.com website, and a link to it is included in step 5.
However if after visiting this site (and seeking help from other sources such as a Trade Association or a Chamber of Commerce) you are unable to self-assess your products, you can request additional support by sending a request by email to firstname.lastname@example.org.
Any information given over the telephone will only be a verbal opinion. Should you require a legally binding, written confirmation, of you're the correct code for your goods, you can contact Tariff Classification to obtain a written Binding Tariff Information (BTI) decision.
Show the value, as used for VAT purposes, in £'s sterling rounded up to the nearest pound. Do not show the £ sign or pence.
If you have no trade for a given month we encourage you to submit a nil return, as this will avoid receiving a telephone call.
Any extra charges (e.g. freight and insurance costs) not included on the goods invoice.
Excise duty (on alcohol, tobacco and hydrocarbon oils).
Notice 60 - 6.1 gives some examples of the make up of values associated with various types of contract or delivery terms.
Only required if your delivery terms threshold exceeds £24,000,000. The codes used are listed below. More detailed descriptions can be found in Notice 60 6.1
||Cost and Freight (C&F)
||Delivered Duty Paid|
||Cost, Insurance and Freight
||Carriage and Insurance Paid to
||Free Alongside Ship|
||Carriage Paid to
||Delivered at Terminal
||Free on Board|
||Delivered at Place
||Other terms not listed above|
Nature ofTransaction (NoTC)
The NoTC code is used to indicate the type of transaction being declared, the codes commonly used are code 10 for a straight forward sale or purchase, 30 for free of charge goods, 40 for goods sent or received for processing and 50 for goods returned or received following processing.
(Please note: * NoTC first digits 2,4, and 5 identify a transaction which should not be shown in boxes 8 or 9 of the VAT return).
||All transactions involving actual or intended change of ownership for a consideration |
||Credit note (where the goods are not returned). To reconcile the figures on the SD with the VAT return, credit notes can be entered using NOTC 16 (the 6 indicates a minus figure).Please note: the credit note system must not be used for correcting value errors. |
||Transactions which must be included on SDs but not shown in boxes 8 or 9 of VAT return |
||Transactions which must be included in boxes 8 or 9 of the VAT return but are not required on the SD |
||Returned goods and replacement goods (free of charge) |
||Free of charge (FOC) transactions involving permanent change of ownership. Goods that are supplied free of charge may not have a taxable value but do require a value for statistical purposes only. |
||Goods sent or received for processing |
||Goods returned or received following processing |
||Joint defence or other joint inter-governmental production programmes (eg airbus) |
||Supply of building materials and equipment as part of a general construction or engineering contract |
||Other transactions which do not fit any of the above descriptions. This code should be used for goods sent on hire or operational lease for a period exceeding two years |
Net Mass (weight including immediate packaging) and Supplementary Units. Whether Net Mass or Supplementary Unit is required is dependant on the commodity code used. Net Mass, if required, is shown in kilograms, rounded up to the nearest kilogram. Only show the figure, not the kg letters.
Supplementary Units is the number of units e.g. the number of pairs of contact lenses in the consignment. Further information on which is required for each commodity code can be found in the Intrastat Classification Nomenclature (ICN) available, at Step 5.
Goods sent to or goods from (country)
The country where the goods are from should be on the Arrival form. The country where the goods are sent to should be on the Dispatch form.
A note on aggregating data
If you have repeated similar consignments where the Commodity Codes, Delivery Terms, Nature of Transaction Codes and Goods to/from are the same, you can aggregate this data onto one line by adding the Values and Net Mass together.