Compliance checklists and templates
This section includes a checklist for completing the C108 form with supporting documentation, steps for presenting goods at Great British borders, and requirements for retaining endorsed copies for audit.
It also specifies the minimum data required on a commercial invoice, such as exporter details, item descriptions, and import reasons.
When re-exporting goods that have been imported using a C108:
- complete C108 with detailed inventory and event details; carry supporting invoices and ownership evidence
- arrival in Great Britain: present at red channel or red point phone with goods for oral TA and retain endorsed copy
- departure from Great Britain: allow time for export endorsement and retain evidence for audit
The minimum data that needs to be included on a sample commercial invoice is:
- exporter or EORI — consignee or delivery address
- invoice number and date — incoterms and currency
- detailed description — make, model or serial number and harmonised system (HS) code if known
- quantity — unit and total value and country of origin
- gross and net weight — number of packages and reason for import (temporary or permanent)