- Classify the goods correctly for Customs purposes.
- Identify any Preferential Duty treatment which may be available depending on the Country of Origin and details of manufacture – and advise which Preference Certificate or Declaration will be required from the supplier to obtain the benefit.
- Consider prohibitions or restrictions imposed by the EU Commissioners, HM Revenue and Customs, or any other Authority.
- Consider the type of Entry and Customs Procedures which best suits the Importer’s needs.
- Prove the Value for Customs, the Value for Duty, and the Value for Import VAT to be declared, making additions or subtractions in regard to allowances, the quoted Shipping (Inco) Terms or Terms of Sale.
- Calculate any Duties and Import VAT due, and ensure the proposed method of payment has sufficient funds.
HMRC offer a 24 hour national computer system (CHIEF) to receive Import Entry submissions which must be delivered via different protocols dependant on the system of the local Inventory Manager at the accepted place of presentation for import – which is usually a Port or Airport, but can be a designated inland place following transit procedures begun at the EU frontier. Clean declarations for ‘innocent goods’ and standard Customs Procedures have a very high percentage chance of receiving immediate clearance.
If the details submitted include something, or a certain combination of things – country of origin / commodity flagged for CHIEF to note, or a random selection for further checks is made, the process is delayed until an Officer at HMRC National Hub Salford has taken the opportunity to scrutinize the accompanying documents and raise queries to the Declarant.
The UK is not a separate trading nation, our rules and regulations are dictated by the EU, with the interpretations by our Government policed by HMR&C with ‘risk’ based intervention. All declarations are liable to be audited after clearance has been granted. The interpretations of rules and regulations can be challenged unless separately emphasised as UK law.
Martintrux will anticipate each point necessary and prepare declarations in advance whenever possible, and present a fully considered declaration to give HMRC every opportunity to grant immediate clearance following arrival, but which will also stand up to any subsequent challenge. A Customs Clearance Agent is obliged to have any original documentation for the particular customs procedure to hand before submitting an Import Entry for clearance, and retain them for any future audit.