Imported goods, customs procedures and customs debt
This notice cancels and replaces Notice 199 (July 2012).
1.1 What is this Notice about?
This notice outlines the customs procedures which apply to the importation of goods into the United Kingdom from places outside the Community, from the time of their arrival until they are entered to free circulation or another customs procedure.
1.2 What's changed?
This latest version has been updated with amendments at sections 7 and 8.
2 Bringing goods into the Community
2.1 Bringing goods to an approved place
When you bring goods into the Community through the United Kingdom (UK), you must take them without delay to a place approved by us, that is an approved office of destination, and then present them to us.
2.2 What places are approved in the UK?
Goods imported by sea must be landed at an approved wharf. Goods imported by air must be landed at an approved airport. . Please note some airports are only approved to handle certain types of goods. A list of approved places is contained in the Integrated Tariff of the UK (the tariff) Volume 3 Appendix C2. Alternatively contact our Helpline 0300 200 3700 for details of approved wharves and airports.
For goods imported by pipeline or similar means, you must arrange the procedures through your local customs control officer.
When goods are cleared inland, they may be removed to an approved temporary storage premise, namely, an Inland Clearance Depot, Transit Shed, Remote Transit Shed or Enhanced Remote Transit Shed. Alternatively, goods may move under