Commentary

V17.129 Customs declaration systems

Part V17 Customs duties

V17.129 Customs declaration systems

Customs procedures

V17.129 Customs declaration systems

See V17.104 on the Northern Ireland Protocol to determine the rules relating to the movement of goods to and from Northern Ireland

In the UK, declarations for Customs procedures are made using a Single Administrative Document (SAD) to the National Clearance Hub (NCH) when the goods to which it relates have arrived. At the end of the Brexit transition period, declarations would also need to be made for goods imported from the EU (EU 27). Declarations can be made before arrival but will only be accepted when the goods have actually arrived and been presented. Declarations should normally be made where the goods are physically presented to HMRC. The

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