Use form C&E1325 to record information on the returns for goods processed under customs control.
Before you start
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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Related help and guidance
Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics
Guidance on methods for calculating duty on imported goods for importers and their clearing agents.