Commentary

V17.124 Placing goods under a customs procedure

Part V17 Customs duties

V17.124 Placing goods under a customs procedure

V17.124 Placing goods under a customs procedure

Once goods have been presented to Customs it becomes necessary that they be dealt with in accordance with one of the approved methods laid down by T(CT)A 2018. In the language of the Act, it is necessary for the goods to be placed under a 'customs procedure', namely the release of the goods into 'free circulation procedure', ie the completion of all import formalities including the payment, where appropriate, of duties and other charges1.

Where goods are covered by a summary declaration, the formalities necessary for them to be assigned a customs procedure

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