Business tax – form

Import and export: Bill of Discharge for goods processed under customs control (C&E1325)

This publication was withdrawn on 4 August 2016

Processing under customs control is not available under the Union Customs Code (UCC). You can find more information about special procedures for the UCC in Notice 3001.

Use form C&E1325 to record information on the returns for goods processed under customs control.

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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.