8. Check List
8.1 General
The simple checks listed below should be carried out before presentation of the declaration to customs. They will help to detect errors and omissions and avoid unnecessary delay to the clearance of goods. The list is not exhaustive and it includes some items which may not be applicable to some types of importation.
8.2 Completeness of the declaration
Check that no space on the declaration which should be completed has been left blank and, where appropriate, the following are shown correctly:
the duty deferment approval number(s) in Box 48
the trader’s unique reference number in Box 8
the agent’s reference number in Box 7
the CPC in Box 37
for goods liable to ad valorem duty, the valuation method has been declared in Box 43
Box 54 has been correctly completed, signed and dated
the correct number of copies of the declaration have been prepared
all copies are legible and any corrections have been made clearly and initialled on all copies
any special declaration, claim or request has been made correctly
8.3 Tariff, statistical and VAT classification
Check that:
the description of goods, commodity code and where appropriate the rates of duty are consistent
for goods chargeable with VAT, the correct value for VAT and the rate, are indicated
if a reduced rate of duty is being claimed, the codes declared in boxes 15(a), 34(a), 39 (where applicable), 44 and 47 are consistent with the claim
Binding Tariff Information Reference Number, if held, should be entered in Box 44 in the additional information miscellaneous text area.
8.4 Quantity and value
Check that:
all the goods and the full value on each invoice page are included in the declaration
the proper rate of exchange has been used
the quantities are expressed in figures only and in the correct units
the proper valuation method has been used and any adjustments appropriate to that method have been made
8.5 Calculations
Ensure that the method of payment code is properly completed. Carry out a check for each calculation to detect any obvious error, such as misplaced decimal points and/or transposed figures, in:
currency conversions
quantities
values
amounts of duty or other charges
Tax lines are to be completed in full according to the rules of the tariff, irrespective of whether duty may be waived or not, such as, there is no change to the rules as to when tax types, tax override codes, amounts of duty or method of payment codes are to be shown. Waiver of duty will be automatically applied by CHIEF. The value for VAT will exclude any duty waived.
8.6 Supporting documents
Check that all the relevant supporting documents are attached and assembled in the correct order and are correctly completed. 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, that is:
notice of arrival
payment slip or deposit detail slip
removal note
value build-up sheet
duty deferment ‘specific authority’ when the code which precedes the consignee deferment approval number in Box 48 is ‘B’
import licence, permit or certificate; other licences or certificates
documentary proof of origin for textile goods
invoice or other evidence of value, packing list, specification and, where necessary, translations
evidence of freight charges
form VAT 905 where relief from VAT is claimed at the time of importation in respect of antiques, works of art and scientific collections
additional copies of the invoice:
if evidence of duty payment is required
for VAT (where goods are consigned to more than one consignee, like ‘bulked’ declarations)
if some of the goods on the invoice are to be entered on a separate declaration
if the invoice is made out to a person established in a member state of the EU other than the UK
if necessary to identify goods when a claim is made to end-use relief
if chemicals in tariff chapters 28 and 29
if gold falling within commodity codes 710811 710812, 710813 and 710820
if crude oil falling within commodity code 270900
evidence of free circulation status or entitlement to preferential duty rates or tariff quota relief
consignee authority when required for the declarant to give an undertaking or to make a special request, claim or declaration
work sheet when:
there are several invoices
the declaration consists of more than one item
the goods are subject to Excise Duty, Anti-Dumping Duty, and/or CAP charges and calculations cannot be shown on the declaration itself, because there isn’t enough space
