This information sheet explains the law and guidance in respect of completion of Box 15a of the customs import declaration.
PDF, 34.1KB, 4 pages
The HM Revenue and Customs (HMRC) review of Low Value Bulking Imports identified examples of incorrect completion of Box 15a of the customs import declaration.
It recommended that declarants be reminded of the existing law/guidance in respect of the completion of this field.
31 January 2014
HM Revenue & Customs
Customs information papers
Import and export: customs declarations, duties and tariffs
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