Article Date: 02 June 2015

Movements of goods between EU Member States after Customs Clearance at the EU border.

Businesses are reminded that the subsequent movement of goods between EU Member States after the goods have cleared customs on first entry into the EU is reportable for Intrastat.

For instance, goods are dispatched from Switzerland (a Non-EU Country) by road, which are cleared through Customs at the EU border on entry into Germany. The goods are then dispatched onwards to the UK.

The fact that the goods have cleared Customs on entry into the EU, in this case Germany, means that the subsequent movement from Germany to the UK is reportable on a UK arrivals declaration. This is because Customs Clearance at the EU border is a legal operation which is not inherent with the transport of the goods so this movement cannot be considered ‘goods in transit’.

For more information please contact Abigail Peake on or 01254 356473

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