– see also EU sales list (ESL)

Application

Distance selling

Information collected

Intrastat, meaning

Offences and penalties

Access to recorded information

Appropriate judicial authority, meaning

Evidence

Generally

Penalties

Defence to fine

Failure to furnish declaration or information

False returns, fine

Generally

HMRC's approach

Provision of information

Arrivals and dispatches

Records, duty to keep and retain

Specific goods or movements

Administration of rules

Supplementary declarations

Transfer of business as going concern