Commentary

V17.173 Notification and payment of the amount of the duty

Part V17 Customs duties

V17.173 Notification and payment of the amount of the duty

V17.173 Notification and payment of the amount of the duty

Notification

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.

As soon as it has been entered in the accounts1, the amount of duty must be notified to the debtor2. Communication to the debtor is not to take place after the expiry of a period of three years from the date on

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