This Brief confirms changes to the arrivals exemption and delivery terms thresholds for intrastat declarations that apply from 1 January 2014.

The changes are as follows:

• the exemption threshold for arrivals is increased from £600,000 to £1,200,000
• the delivery terms threshold is increased from £16 million to £24 million
• the exemption threshold for dispatches (EU exports) remains unchanged at £250,000