Revenue and Customs: Databases

HMRC provides the following trade in goods information to Eurostat (the statistical office of the European Union):

• monthly aggregate data relating to movements of goods between Northern Ireland and the EU and non-EU counties

• annual information on business size and economic activity used to compile trade by enterprise statistics

• data sent biannually concerning information on the currency used on commercial invoices.

HMRC shares information each month regarding the movement of excise goods between Northern Ireland and the EU. This data includes details from the Excise Movement and Control System (EMCS) and Excise Trader Data Service (ETDS) including information on individual movements, approved excise businesses and details relating to requests for information/cooperation. In addition, the supply of tobacco products to, and within, Northern Ireland must be reported to the EU’s Tobacco Track and Trace system.

HMRC shares a monthly list of VAT registered business operators trading in goods between Northern Ireland and the EU, as well as certain VAT return information provided by those businesses relating to that trade, including the EU’s One Stop Shop and Import One Stop Shop schemes. HMRC also shares and receives details relating to requests for administrative information and cooperation, and mutual assistance recovery, under the VAT and Debt Protocol to the EU-UK Trade Cooperation Agreement.

HMRC shares relevant customs data with the European Commission to support the Northern Ireland customs arrangements.