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Further Information

For a quicker and easier way to submit your Intrastat SDs, why not take a look at our  electronic options.


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. 0318 for March 2018 (but if you submit by EDI show this as yymm). 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.

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.

Commodity Code

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 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

Please refer to Notice 60 for details of the information to include in your email.


Show the value 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 related freight or insurance charges where they form part of the invoice or contract price of the goods.
  • Goods supplied Free of Charge


  • 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 gives some examples of the make up of values associated with various types of contract or delivery terms.

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 

Code Description Code Description
CFR Cost and Freight (C&F) DDP Delivered Duty Paid
CIF Cost, Insurance and Freight EXW Ex Works
CIP Carriage and Insurance Paid to FAS Free Alongside Ship
CPT Carriage Paid to FCA Free Carrier
DAT Delivered at Terminal FOB Free on Board
DAP Delivered at Place XXX 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.

Code Description
10 All transactions involving actual or intended change of ownership for a consideration
20 Returned goods and replacement goods (free of charge)
30 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.
40 Goods sent or received for processing (see Notice 60 for more information on when this NOTC is appropriate)
50 Goods returned or received following processing (see Notice 60 for more information on when this NOTC is appropriate)
70 Joint defence or other joint inter-governmental production programmes (eg airbus)
80 Supply of building materials and equipment as part of a general construction or engineering contract
90 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

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

Supplementary Units is the number of units e.g. the number of pairs of shoes 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.
Code Country Code Country
AT Austria IT Italy
BE Belgium LV Latvia
HR Croatia LT Lithuania
CY​ Cyprus​ LU​ Luxembourg​
CZ Czech Republic MT Malta
DK Denmark NL Netherlands
EE Estonia PL Poland
FI Finland PT Portugal
FR France SK Slovakia
DE Germany SI Slovenia
GR Greece ES Spain
HU Hungary SE Sweden
IE Irish Republic RO Romania
BG Bulgaria

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.