Intrastat declarations: Changes to what we can accept from 26 January 2026
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Changes to what we can accept when both net mass and supplementary unit is provided for certain commodity codes from 26 January 2026
Changes to what we can accept when both net mass and supplementary unit is provided for certain commodity codes from 26 January 2026
Background
Depending on the commodity code used, you are only required to supply net mass (Quantity 1) or a supplementary unit (Quantity 2).
Where the Northern Ireland tariff shows a supplementary unit is required, the appropriate unit must be entered. For all other commodity codes, only the Net mass in kilograms is required.
We understand that some businesses automatically populate the net mass field even when it is the supplementary unit information that is required.
This continues to be the case, but for some commodity codes, we need to ensure that where you have entered net mass information it must be greater than or equal to the supplementary. If this is not the case, from 26 January 2026 your declaration will fail validation and may not be accepted.
Applicable changes
These changes are applied to:
- 62 commodity codes (listed below)
- the rule, Quantity 1 (net mass, when provided) must be greater than or equal to Quantity 2 (supplementary units)
The purpose is to comply with the new 'validation failure' rule which Eurostat have mandated.
Actions you need to take
You need to:
- review your Intrastat processes for the commodity codes below
- check your product data and unit conversions if you receive a validation failure
Affected commodity codes:
07115100, 20011000, 20031020, 20031030, 20057000, 21039030, 21069020, 22082012, 22082014, 22082016, 22082018, 22082019, 22082026, 22082028, 22082062, 22082066, 22082069, 22082086, 22082088, 22083011, 22083019, 22083030, 22083041, 22083049, 22083061, 22083069, 22083071, 22083079, 22083082, 22083088, 22084011, 22084031, 22084039, 22084051, 22084091, 22084099, 22085011, 22085019, 22085091, 22085099, 22086011, 22086019, 22086091, 22086099, 22087010, 22087090, 22089011, 22089019, 22089033, 22089038, 22089041, 22089045, 22089048, 22089054, 22089056, 22089069, 22089071, 22089075, 22089077, 22089078, 22089091, 22089099
More information is available in the Notice 60: Intrastat general guide or you can contact intrastatonline@hmrc.gov.uk