(31 March 2004, OJ 2004 L102/1, as amended by Regulation (EC) 222/2009, Regulation (EU) 1093/2013, Regulation (EU) 659/2014 and SI 2019/47)


Reg. 638/2004 entered into force on 27 April 2004 and applies from 1 January 2005.

Other material

HMRC Brief 38/13: Intrastat – changes from 1 January 2014.

The European Parliament and the Council of the European Union,

Having regard to the Treaty establishing the European Community, and in particular Article 285(1) thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Economic and Social Committee,

Acting in accordance with the procedure laid down in Article 251 of the Treaty,


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