Importers – Customs entry forms
HMRC have issued a new Customs Information Paper (CIP) relevant to importers correctly completing the Customs Single Administrative Document (SAD) entry form.
The CIP concerns recent checks by HMRC which demonstrated that a large amount of importers are not completing box 36 of the SAD (Single Administrative Document) correctly as they are declaring ‘2’ as the second digit of the preference code when not claiming a tariff quota. This CIP has been issued to remind importers that the correct preference code must be shown or civil penalty action may be taken.
From 1 April 2011, HMRC have begun checking the details shown in box 36 and if the second digit is shown as ‘2’ and box 39 does not contain a tariff quota order number the entry may be delayed and an error message issued requesting amendment.
Importers are reminded to properly complete the SAD in order to ensure that goods are not unnecessarily delayed on importation.