Commentary

V17.171 Entry in the accounts

Part V17 Customs duties

V17.171 Entry in the accounts

Recovery of the amount of the customs debt

V17.171 Entry in the accounts

Brexit note: This paragraph is under review and is subject to further updates. The information provided in this section is presented as it stood prior to the UK leaving the EU unless otherwise indicated. Updates are dependent on any legislation that is introduced by the UK Government.

Except in the case of temporary admission with partial relief from import duty, each and every amount of import duty or export duty resulting from a customs debt must be entered by the customs authorities in their accounts1. This

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