Updated Customs notices for import and freight forwarders
HMRC have updated two of their notices relevant to import and freight forwarders.
‘Notice 199 Imported Goods: Customs Procedures and Customs Debt’ deals with the customs procedures which apply to the importation of goods into the United Kingdom from outside the EU as well as the rules governing the liability for customs debt and the procedures for collecting and recovering those debts.
The following areas of the notice have been updated:
- The list of designated Customs airports
- Summary declarations
- Conditions for unloading and storage of goods
- Declaring goods for free circulations
- Apply for a repayment or remission
- Seized goods
‘Notice 501 A Brief Guide to Import Procedures’ has also been updated and covers the following main areas:
- Making an import entry
- Goods eligible for reduced rates of duty
- Import procedures
- Disagreeing with a Customs decision