V5.336H The Criminal Penalty Regime Relating To Intrastat (Supplementary) Declarations

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Commentary

Part V5 Compliance, enforcement and appeals

Intrastat is the name given to the system in the UK for collecting statistics on the trade in goods between Northern Ireland and EU member states. Intrastat Declarations are sometimes referred to as Supplementary Declarations.

A business will be required to submit Supplementary Declarations if it has goods arriving

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