Main changes in Intrastat 2021

Please note: Trade with the United Kingdom

After the United Kingdom left the European Union on 31 January 2020, there is a transition period until 31 December 2020. As of 1 January 2021, the transition period will be over, which means that from 1 January 2021 only trade between Northern Ireland and Estonia will be recorded in Intrastat. The partner country code is XI. The rest of the trade in goods between Estonia and the UK is subject to customs formalities.

To identify the country of origin, GB continues to be used for the United Kingdom. There is no need to distinguish Northern Ireland from the rest of the United Kingdom when recording the country of origin.

The goods dispatched before 1 January 2021 but arrive in Estonia from 1 January 2021 can be considered EU goods if it is proved that the movement of the goods started before the end of the transition period and the goods have the customs status of EU goods. These goods should still be reported Intrastat arrivals questionnaire 2021 (12042021). The partner country code is GB.

Statistical thresholds

In 2021, the statistical threshold for the dispatches of goods is 130,000 euros (the same as in 2020). It means that in 2021, Intrastat data have to be submitted by those enterprises whose turnover of dispatched goods to the European Union countries exceeded 130,000 euros in 2020. If enterprises exceed the statistical threshold in 2021, they will also have to submit Intrastat data. The statistical threshold for the arrivals of goods is 230,000 euros (the same as in 2020).

Changes in classifications

In Intrastat questionnaire for 2021, commodity codes have to be marked according to the Combined Nomenclature of 2021. An overview of the new codes, deleted codes and correspondence table can be found in the document "Changes in Combined Nomenclature in 2021". In the Combined Nomenclature of 2021, there are 27 changes: 7 codes have been deleted, 2 codes have been reused and 18 new codes have been added.

Electronic reporting

For data reporting, please use the electronic data transmission environment eSTAT, which is a secure system and also applies initial data checks.

There are different options for uploading data files in eSTAT:

  • using a CSV file
  • using an XLSX file
  • using a complex file (XLSX) – on several flows and periods
  • using XML file

It is possible to upload questionnaires with up to 99,900 cells.