Intrastat data fields

This section is Guidance

An explanation of the data fields on the Northern Ireland Intrastat declaration.


Northern Ireland Intrastat statistics are collected and published on a monthly basis so it is important you report the data in the correct period.

The month and year should be entered in mm/yy format. For example: 11/23 for data appropriate to November 2023.

Remember that if you have no data to declare in a particular month, sending in a ‘nil’ return will prevent unnecessary contact from HMRC.

Commodity Code

This is an eight-digit number that identifies the goods which are the subject of a dispatch or arrival.

The commodity code is the basis for most of the statistical information used by government departments, international bodies such as the European Bank and United Nations agencies and businesses themselves. It is therefore vital that this data field is correctly completed.

Commodity codes are internationally recognised numeric codes with each pair of numbers having a specific function.

The first six digits form what is known as the Harmonised System. Of those six digits:

  • the first two digits indicate the chapter in which the goods are defined (there are 96 regular chapters - Chapters 1 to 97 with Chapter 77 reserved for potential future use)
  • the next two indicate the heading within the chapter
  • the final two indicate the sub-heading of the chapter

The seventh and eighth digits define the goods further for Northern Ireland and EU purposes.

For example, safety headgear made of plastic has a commodity code of 6506 10 10, which is made up as follows:

  • headgear comes under chapter 65
  • safety headgear does not have a specific heading in chapter 65 and is defined under ‘other headgear’ as 6506
  • within ‘other headgear’, the specific sub-heading for safety headgear is further defined under 6506 10
  • plastic safety headgear is defined as 6506 10 10

The last two digits are used to differentiate plastic safety headgear from safety headgear made of other materials (6506 10 80).


Value is always reported in sterling in Northern Ireland and should be declared in whole pounds, rounded up, without a ‘£’ sign.

If you are having difficulty in establishing a value, for instance, if you are processing goods on behalf of a company in an EU Member State and they do not give you a value for the unprocessed material, you are recommended to use a qualified estimation.

Nature of Transaction (NoTC)

Information on the type of transaction is collected because, whilst the vast majority of trade are either simple sales or purchases (NoTC 10), some transactions are recorded in a different way for statistical purposes.

For instance, goods sent for process (NoTC 40) where the value of a process can be established by comparing the value of the goods before or after process (NoTC 50 identifies goods returned after they havre been processed).

Net Mass

The net mass (weight) of goods is collected in kilograms because it is a standard, worldwide measure.

Net mass is collected for most goods because it refers to the physical characteristics of goods and is free from valuation problems and very often the weight is a more reliable indicator of the levels of trade in goods.

Supplementary Units

A number of commodity codes require the declaration of a supplementary unit, for example, the number of pieces , litres or cubic metres.

Generally, a supplementary unit is required when it is a more appropriate measure of particular goods than net mass, such as pairs of shoes, and allows a greater degree of comparison and analysis.

If you are asked to provide a supplementary unit , you do not have to supply a net mass figure.

Goods from / to

The information in this data field should be the country code of the EU Member States from which the goods were sent to you, or to which they are destined. Intermediate EU Member States through which the goods may have travelled merely for transport purposes should be ignored.

Delivery terms

Delivery terms indicate what part of the costs and risks the buyer or seller of goods has agreed to as part of the contract of purchase or sale. Invoice values will normally be expressed using one of the delivery terms (sometimes referred to as incoterms) listed in Notice 60.

Delivery terms form part of the way in which we calculate the statistical value of goods.

Unless your trade exceeds an annually set threshold (See Notice 60) provision of this data is optional.

Trader Reference

Although providing this information is optional, by including a reference number or code for each transaction reported you can make it considerably easier to locate any documentation if HMRC needs to speak to you about it.

Data requirements for Dispatches only

Partner ID

This is the VAT Number of your EU Customer prefixed by the two-digit alpha code of where your customer belongs, for example FR12345678901.

Country of Origin

Country of origin will be the two-digit alpha code for the country where the goods are deemed to originate from that you have now subsequently dispatched onwards from Northern Ireland.


If you have any questions about the data fields on the SD, please email them to  putting ‘SD data fields’ in the subject box.