Commentary

Division V17.1 Commentary

Part V17 Customs duties

Division V17.1 Commentary

Part V17     Customs duties

V17.1     Commentary

V17.2     HMRC Notices

V17.3     Cases and tribunal decisions

Division V17.1     Commentary

By Hammad Baig

Introduction to customs duties

General principles V17.101

The UK basis of customs duties V17.102

Reciprocal arrangements with third countries V17.103

The Revised Protocol on Northern Ireland V17.104

The UK Global Tariff

The UK Global Tariff V17.111

The Union Customs Code (Regulation (EU) 952/2013)

The Union Customs Code V17.116

The UK Customs legislation V17.117

Importing and exporting goods

Transitional EIDR simplified Customs declaration process V17.120

Entry of goods into the customs territory of the Union and transfer to customs office V17.121

Presentation of the goods to customs V17.122

Preliminary activities prior to customs clearance V17.123

Placing goods

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