Published 18 February 2013
Last updated 19 April 2018
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Section 1.3 of the notice has been updated with what to do if you do not agree with a HMRC decision.
Notice 760 has been substantially updated to include changes in procedure from the introduction of the Union Customs Code.
The clearance time for Supplementary declarations has changed from 24 hours to 10 minutes. This corresponds with the timeout period for other Import Entries.