The C109 and C109A form has been removed from this guide.
First digit code 5 has been added to the table in section 2.2 Trader identification, under heading box 36.
Paragraphs 2.2, 2.10 including Option 1 have been updated.
Paragraph 2.4 under heading 'Presentation of import declarations to HMRC' shows new address for import declarations.
The Forest Law Enforcement Governance and Trade certificate item has been added to the Other government department licences and certificates list. The Import Control System (ICS) section has also been updated.
Guide amended for bulk consignment procedures for CPCs 40 00 003 and 49 00 003.
This guidance has been updated to reflect import and export legislation changes from 1 May 2016.