7. Documents to accompany declarations

The rules regarding documents in support of CFSP declarations are set out in Notice 760. Where declarations are processed as paperless declarations all accompanying documentation specified within this section should be retained for customs audit purposes at the company’s registered premises.

7.1 Notice of arrival

When declarations are submitted before the ship, aircraft or vehicle carrying the goods has arrived and an individual notice of arrival is required this must be provided on form C27. The form will be stamped with the number of the declaration and returned to the consignee or their declarant. When the ship, aircraft or vehicle arrives at the place where the goods are to be unloaded the declaration on the notice of arrival must be completed and the form re-submitted to customs. If any details on the declaration require amendment, the re-submitted notice of arrival must be accompanied by a request to this effect.

7.2 Removal note

Except at locations with computerised inventory links, or when free zone goods which are to remain in the free zone are being declared, a removal note (form C130) or locally produced removal note must be attached to the declaration. When the goods have been cleared, the removal note will be stamped by customs to indicate that the goods can be removed and the note will be returned to the consignee or their declarant.

7.3 Commercial invoices and packing lists

Declarations must normally be accompanied by the commercial invoice for the goods. If a consignee wishes to have this invoice returned to them they must supply an extra copy for retention by customs. The invoice should include a clear description of the goods. If they are described in a foreign language a translation may be required.

When the invoice is made out to a person established in a member state other than the UK and a declaration of value (for example, form C105A) is required, an additional copy of the invoice must be provided for certification by customs. This certified copy invoice will then be returned to the consignee so that it can be forwarded to the person to whom the invoice is made out.

Unless details of the contents of individual packages are shown on the invoice, a packing list, weight note or similar advice is usually needed as well. Facsimile copies of the invoice and of other supporting commercial documents are normally accepted.

Find detailed information about the acceptance of telexed information, facsimile documents and undertakings to produce documents.

In certain circumstances an extra copy of the commercial invoice is required.

When end-use relief (see Notice 3001) is claimed on used goods and the original invoices are not available, a detailed list with estimated values is acceptable in place of invoices, as long as the detail is enough for the items to be identified.

If clearance of the goods is required urgently and any of the documents described above have not been received or need correction, alternative evidence in the form of telex or similar messages can be submitted instead. Customs will decide whether it is acceptable and whether subsequent confirmation is required.

7.4 Value build-up

At CIE locations where the value build-up facility is used form C89 must be presented with the declaration. When DTI is used the information must be input as part of the declaration but printed out separately on the entry acceptance advice. The form contains everything needed to convert the invoice price to the values for duty and other purposes.

Find full details about how to use the form.

At manual locations the declarant’s own worksheets must be attached.

If the documentary evidence is not available when the declaration is presented, the goods will usually be released against suitable security, normally a deposit equal to the charges that would be payable if relief were not granted. The deposit will be refunded when the evidence is produced.

7.5 Valuation declaration and general valuation statement (GVS)

Importers are no longer required to complete a valuation declaration when the value of the imported goods exceeds the legal threshold limit of £6,500 or hold a signed copy of a C105 form at their registered premises for electronic entry declarations. HMRC will retain the right to request the completion of a valuation declaration at any time, for example in respect of import declarations examined by our officers on a post importation audit.

7.6 Documents supporting application for relief

When relief from duty is claimed, the declaration must be supported by either documentary evidence to show that the conditions of the relief are met and/or an undertaking that they will be met, depending on the nature of the relief appropriate. Further details of such reliefs are given in export prohibitions and restrictions.

7.7 Documents supporting declarations for goods claimed to be in free circulation or claims to preferential rates of duty and/or tariff quota reliefs

When goods are claimed to be in free circulation or a claim to a preferential rate of duty is made, the declaration must normally be supported by the appropriate documentary evidence.

Information about reduced or nil rates of duty available under EU preferential trade arrangements is in the UK Trade Tariff and UK Trade Tariff: trade arrangements for countries outside the EU.

Information about tariff quota reliefs is in the UK Trade Tariff and tariff quotas and ceilings.

Further guidance about procedures for making claims on declarations for imported goods is in Notice 826 (for EU preferential treatment) and Notice 375 (for tariff quota reliefs).

Claims for Turkish preference must be supported by the appropriate movement certificate (ATR). Further information on claiming preferential treatment for Turkish goods is in Notice 812.

If supporting documents are not available when the declaration is presented, the claim should still be made using the appropriate rate code in Box 47 and document identifier code in Box 44. Where appropriate, any serial number for tariff quota relief should be entered in Box 39. The claim will normally be accepted provisionally and the goods will be released against suitable security, normally a guarantee or a deposit equal to the duty that would be payable if the claim were not granted. The guarantee will be discharged or the deposit refunded when the evidence is produced, provided duty at the full rate has not been re-imposed or any applicable tariff quota has not exhausted.

7.8 Import licences, permits and certificates

If the goods require an EU or individual import licence, permit or certificate for their importation, the document, other than an open individual licence, must be attached to the declaration or declared either as being with the goods or the reason for its non-availability explained in Box 44.

7.9 Assembly of supporting documents

The processing of declarations will be made easier if, as far as possible, the documents are assembled (when they are required), by pinning rather than stapling, in the following order:

  • notice of arrival (form C27)
  • removal note (form C130)
  • original copy (6) of the declaration
  • value build-up sheet (form C89)
  • bulk entry details (form C515 and form C515A continuation) or (forms C516 and C516A continuation)
  • supporting documents, for example CT documents, preference certificates and invoices
  • form C105A or form C105B
  • statistical copy (7) of the declaration (manual locations only)
  • additional copy of the declaration when required, for example CPC 71 00 000, 730000
  • consignee’s copy (8) of the declaration (VAT copy if required)
  • declarant’s copy if required

Any continuation sheets are to be positioned with the original, statistical or other copies of the declaration.

7.10 Consignee’s/declarant’s request for return of documents

Consignees or declarants who wish to have certain documents supporting the declaration returned to them must complete form C1394.

7.11 Acceptance of telexed information, facsimile documents and undertakings to produce documents

The table at the end of this section explains when telexed information or facsimile copies (including documents produced by other electronic means) are normally acceptable in support of declarations and when an undertaking to produce documents may be given.

The acceptance of these documents and undertakings is a concession which may be withdrawn from anyone who does not comply with the conditions specified here or by the local customs.

The concession which allows belated production of a valuation declaration is limited to form C105A (item 2 of the table) and is granted only if customs are satisfied that urgent clearance is essential. It may well be preferable to use a general valuation statement.

The examples given in the table are for guidance and are not necessarily exhaustive. For certain types of importation, original documents must be produced with the declaration. Information about documents not referred to in the table can be obtained from the customs office where the declaration is to be presented.

Entitlement to a preferential rate of duty is established only if the original document or proof of origin is declared on the declaration and is in the declarant’s possession and at customs disposal. If this rate ceases to apply before the original document is produced, the non-preferential rate of duty must be paid.

When subsequent production of an original document is required, security may have to be in the form of a deposit, although in most cases security is acceptable in the form of an individual undertaking or guarantee. Details of the types of security acceptable in particular circumstances and the time limits for production of the original document are shown in the table.

When consignees or declarants wish to obtain release of goods pending production of evidence of entitlement to preference by paying the preferential rate of duty outright and securing the balance by cashless security, the guidelines in paragraph 3.8.15 should be followed.

In all cases customs reserve the right to require production of the original document when the declaration is presented, or before the goods are cleared or after clearance has been given.

Supporting documents which were not available when the declaration was submitted to customs have to be produced subsequently. They must be presented within 14 days (unless the following table indicates otherwise) at the place where the declaration was originally presented.

Please note that for goods imported through London airports, this post clearance aspect is controlled at Dover and documents should be sent to:

London Airport (LAP) Correspondence
HM Revenue and Customs
Priory Court
St. Johns Road
Dover
Kent
CT17 9SH

However, when security is controlled by Lytham Sub Office, the documents must be sent, quoting the number of the declaration, to:

Lytham Sub-office
HM Revenue and Customs
Anthony House
St. Georges Road
Lytham St Annes
Lancs
FY8 2AJ

Document Is telexed information acceptable? Is facsimile copy acceptable in place of original document? Must original document always be produced? Type of security required pending production What is the time limit for production?
Commercial invoice, packing list, weight note or similar advice 4 5 6 Yes. Unconditionally for declarations on which no duty is payable or which don’t require a Form C105 for VAT purposes and declarations for goods liable only to specific duty; provisionally for all other declarations, pending production of the actual document. 7 Yes No For invoice; an undertaking given on the declaration, if subsequent production is required 14 days
Declaration for Valuation Purposes on form C105A No No Yes None 14 days
Declaration for Valuation Purposes on form C105B No No Yes Original document must be produced with entry Not applicable
Preference certificates (except ATR1 and ATR3 forms) for goods subject to preference other than those subject to tariff quotas No No Yes Deposit of duty in dispute or Guarantee 4 months 8
Preference certificates (except ATR1 and ATR3 forms) for goods subject to preference subject to tariff quotas No No Yes Deposit of duty in dispute; or Guarantee 4 months 9
Common Agricultural Policy (CAP); Import Licences Yes -from issuing authority No 10 Yes Undertaking declaration plus, where document determines rate, deposit at full rate of potential charge; or Guarantee 14 days
EU Turkey movement certificates ATR No No Yes (a) undertaking on entry and guarantee (a) 4 months from date of entry
Particular goods: (a) Beer: declaration of quantity and Alcohol by Volume (ABV%) Yes Yes Yes General Bond Pending result test
Particular goods: (b) Wines and spirits of in cask: list of capacities and contents Yes Yes No General Bond Pending result test
Particular goods: (c) Oils in packages: of weight note or packing note Yes Yes No General Bond Pending result test
Particular goods: (d) Duty free oils for of industrial oil relief scheme (see Notice 184A): certificate by approved person or agent. No Yes No General Bond Pending result test

Any guarantee must be endorsed by a bank or Financial institution approved by HMRC.

Where these manifest extracts are used, the original invoices must be retained in entry number order so they can be easily retrieved for inspection by HMRC, if needed.

7.12 Release of goods where security is by MCD, Individual Guarantee or Guarantee Account

Release of goods can be obtained by paying the undisputed charges outright and securing the balance by a cash or cashless security.

Enter more than one line for the same tax type in Box 47 of the SAD to do this. The first tax line should show details for the undisputed amount using the appropriate tax type, and the appropriate Method of Payment (MOP)Code , if required, in column 47e.

The second tax line should show the details for the amount to be secured, using the appropriate tax type and in column 47e the MOP indicating the form of security.

The following examples demonstrate the additional information required to be input on the SAD.

A preferential rate of Customs Duty has been claimed but the preference document is not available and no facsimile produced

The following information will be required on the entry:

Box 44 – additional information

DT – Document Identifier

First character (Document Type) must have ‘C’ input. Second character (document status) must have ‘1’ input.

Box 47 – calculation of taxes

The amount to be secured is the difference between the full rate and the preferential rate.

i) The preferential rate claimed is positive:

The first Customs Duty tax line should show the charges due using the preferential rate code, for example G and MOP Code A, D or F as applicable. The second Customs Duty tax line should show the amount to be secured using the full rate code, such as F and the appropriate security MOP Code.

ii) The preferential rate claimed is zero:

In addition to completing column 47a, the first Customs Duty tax line should show the appropriate preferential rate code in column 47c; all other columns should be left blank.

The second Customs Duty tax line should show the amount to be secured using the full rate code, such as F and the appropriate security MOP Code.

A claim is made to a critical tariff quota and the quota rate claimed is a zero rate of duty.

Box 44 – additional information

DT – Document Identifier

First character (Document Type) ‘C’ or ‘L’ to be input as appropriate.

Second character (Document Status) ‘2’, ‘3’, ‘5’ or ‘6’ as appropriate.

Box 47 – calculation of taxes

The amount to be secured is the full rate.

In addition to completing column 47a, the first Customs Duty tax line should show the appropriate quota rate Code in column 47c, all other columns should be left blank.

The second Customs Duty tax line should show the amount to be secured using the full rate code, such as F and the appropriate security MOP Code.

An entry is made but there is a classification dispute.

The amount to be secured will be the difference between the 2 possible duty rates. The following information will be required on the entry:

Box 33 – commodity code

This should show the commodity code attracting the higher duty rate.

Box 44 – additional information

IR – Item Request Identifier must have ‘H’ input.

RS – Reason for Security must have ‘2M’ input.

The additional information miscellaneous text should include details of the commodity code attracting the lower duty rate together with any appropriate customs reference.

Box 47 – calculation of taxes

The amount to be secured is the difference between the higher duty rate and the lower duty rate.

The first Customs Duty tax line will show the charges due using the lower duty rate, and the appropriate tax type. An override code must be declared in order that CHIEF can calculate the amount to be secured (the difference between the lower amount declared and the amount calculated for the commodity code declared in Box 33). The second tax line will show details of the amount to be secured.

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