Who is this publication aimed at?
Frontier Customs Officers
Regional Business Education and Support Teams (BEST)
Why would I come into contact with HM Revenue and Customs?
Can I use an Agent to act on my behalf?
Countries of the EC
Why do I need to be aware of all this?
How to use this Pack?
National Advice Service (NAS)
Tariff Classification Service
Why are Revenue & Customs interested in my goods?
The Single Administrative Document (SAD) – C88
Completing the C88
Trader’s Unique Reference Number (TURN)
How do I know whether I need to obtain a Pseudo TURN?
Who should I contact about TURNS?
What is the Commodity Code?
What is the Customs Procedure Code (CPC)?
Payment of Import Duty
What is the Import Value?
How do I determine the customs value of my goods?
General Valuation Statements (GVS)
What documentation will I have when I import?
What is a Deferment Account and how does it work?
What are Preferential Rates of Duty?
What are Customs Freight Simplified Procedures (CFSP)?
Am I likely to need an import licence?
· Common Agricultural Policy (CAP) Licences
· Department of Trade and Industry (DTI) Licences
What are Common Agricultural Policy (CAP) Licences?
How will I know if I need a licence?
What are Department of Trade and Industry (DTI) Licences?
When will I need a Forestry Commission Inspection Document?
When will I need a European Commission Licence?
What are Health & Safety Executive (HSE) controls?
When will I need an Office of Communications (Ofcom) Licence?
What are Tariff Quotas?
Who imposes Tariff Quotas?
Will I be involved in Tariff Quotas?
How do I request a share of the Quota?
What happens to my request?
Where can I get further advice?
What are Import Preferences?
What are the Import Preference Schemes?
What is meant by the "origin" of the product / goods?
Roles and Responsibilities
What if my goods are not transported directly to the UK?
What happens if I cannot get a certificate in time?
Can I claim a preference for every import?
What if the quota is used up?
Why are Revenue and Customs interested in my goods?
Can I use an Agent to make an export declaration on my behalf?
How do I make an export declaration?
New Export System (NES) Export Declarations
When are the declarations made?
How is an export declaration made?
What details need to be declared?
Unique Consignment Reference (UCR)
WCO Recommendation for UCR
What is a Commodity Code?
What is a Customs Procedure Code (CPC)?
Are there any export taxes?
What if my goods don't go directly from the UK to outside the EC?
Can I personally take goods directly to the customer?
Do I have to keep any documents?
Am I likely to need an export licence?
How do I know if I need a licence?
What type of licences are there?
What are Export Preferences?
What evidence is required?
What happens to my EUR1 once it has been completed?
What if an error is made?
What happens if documents are lost?
What if a preference document is not issued at the time of export?
What is Community / common Transit (CT)?
What is the New Computerised Transit System (NCTS)?
How can I submit NCTS declarations?
· HM Revenue and Customs NCTS web channel
HM Revenue and Customs NCTS web channel
Which CT procedures are exempt from NCTS?
What are the control procedures?
Transport International Routier (TIR)
What are Duty Relief procedures?
When might they be of use?
What are the schemes?
· Inward Processing Relief (IPR)
What is Inward Processing Relief (IPR)?
How does IPR work?
Do I need to be authorised to use IPR?
What is Outward Processing Relief (OPR)?
How does OPR work?
Do I need to be authorised to use OPR?
What is “Returned Goods Relief” (RGR)?
How does RGR work?
Do I need to be authorised to use RGR?
What is “Temporary Importation relief” (TI)?
How does TI work?
Do I need to be authorised to use TI?
What is Customs Warehousing?
How does Customs Warehousing work?
Do I need to be authorised to use Customs Warehousing?
What is End-Use Relief?
How does End-Use Relief work?
Do I need to be authorised to use End-Use Relief?
What is Processing under Customs Control (PCC)?
How does PCC work?
Do I need to be authorised to use PCC?
What are Aircraft Spare Part Depots (ASPD)?
How does ASPD work?
What is Free Zone?
How does Free Zone work?
Do I need to be authorised to use Free Zone?
What are “Rejected Imports”?
How does Rejected Imports work?
Do I need to be authorised to use Rejected Imports?
What is the Community System of Duty Reliefs (CSDR)?
How does CSDR work?