Brexit: changes in filling Intrastat statistical reports
As of 1st February 2020, the United Kingdom is no longer a member of the European Union, however, during transition period lasting until 31st December 2020 the European Union legislation was still applied to the United Kingdom and in its territory in all policy areas. Statistical data of trade in goods with the United Kingdom were provided in Intrastat statistical reports. After the transition period, starting from 1st January 2021, the Protocol on Ireland and Northern Ireland is in force, which governs the application of certain aspects of European Union law, including on the movement of goods, in the United Kingdom as far as it concerns the Northern Ireland and its territory.
Provision of Intrastat statistical reports
Since 1st January 2021, goods transported between the European Union and the United Kingdom (excluding Northern Ireland) are subject to customs formalities and provision of customs declarations, therefore, provision of Intrastat statistical reports is no longer required. There will be no customs declarations for goods traded between Northern Ireland and the European Union, so it is mandatory to provide statistical information on trade in goods with Northern Ireland in statistical report UPS-01 (Dispatches) and/or Intrastat statistical report UPS-02 (Arrivals).
Provision of information on country of destination, country of consignment and country of origin
Starting from the reference period of January 2021, when providing data on trade with Northern Ireland, code XI – United Kingdom (Northern Ireland) must be indicated in field 8 (Country of destination/ Country of consignment) of Intrastat statistical report. Codes XU – United Kingdom (excluding Northern Ireland) and GB – United Kingdom may not be used in field 8.
In field 8a (Country of origin) of Intrastat statistical report code XI should be used in cases when the goods have originated in Northern Ireland, and XU should be used when the country of origin of the goods is the United Kingdom (excluding Northern Ireland). The code GB may only be used in cases when there is no accurate information regarding the origin of the goods and it is impossible to assign either code XI or XU.
Provision of statistical data for past and transition periods
Data on goods that were dispatched to, or arrived from, the United Kingdom by year 2021 are provided, supplemented and updated in Intrastat statistical reports using code GB – United Kingdom.
If the goods were dispatched from the United Kingdom in late December 2020, arrived in Lithuania in January 2021, and were not subject to customs declaration in Lithuania, arrival of these goods should be included in Intrastat statistical report Arrivals (UPS-02) of December 2020 using code GB – United Kingdom.