http://www.legislation.gov.uk/uksi/1992/2790/regulation/7/madeThe Statistics of Trade (Customs and Excise) Regulations 1992VATKing's Printer of Acts of Parliament2016-09-15STATISTICS OF TRADEFrom 1 January 1993 the collection of statistics relating to the trading of goods between Member States will be governed by Council Regulation (EEC) No. 3330/91 (OJ No. L316, 16.11.91, p. 1). From that date such statistics will be compiled by a new statistical collection system known as “Intrastat”.Offences and evidence7.(1)

In any legal proceedings, whether civil or criminal, where any question arises concerning a document furnished or created for the purposes of the Intrastat system this regulation shall apply.

(2)

Where any document does not consist of legible visual images its form and content may be proved in any proceedings by production of a copy of the information in the form of legible visual images.

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<dc:description>From 1 January 1993 the collection of statistics relating to the trading of goods between Member States will be governed by Council Regulation (EEC) No. 3330/91 (OJ No. L316, 16.11.91, p. 1). From that date such statistics will be compiled by a new statistical collection system known as “Intrastat”.</dc:description>
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