– see also EU sales list (ESL)

Application

Committee procedure

Common framework

Community goods, meaning

Data sources

Distance selling

Goods in simple circulation between member states

Goods, meaning

Information collected

Intrastat, meaning

Member state of arrival, meaning

Member state of dispatch, meaning

National authorities, 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

Responsible parties

Quality

Records, duty to keep and retain

Reference period

Register

Scope

Simplified information

Specific goods or movements

Administration of rules

Meaning

Statistical confidentiality

Statistical territory

Supplementary declarations

Transfer of business as going concern

Transmission of data to Commission