Commentary

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

Part V17 Customs duties

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

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

See V17.104 for the special procedure and rules for goods moving to and from Northern Ireland.

As soon as goods are brought into the customs territory of the UK, they become subject to the rules of the UK Customs legislation. The legislation requires that from the time of their entry, the goods be subject to customs supervision1, in accordance with the provisions in force. They may be subject to customs controls2; and they remain under such supervision for as long as may be necessary to

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