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HMRC internal manual

CAP imports

CAP charges: discrepancies affecting the CAP charge

The Community Customs Code (Regulation 2913/92, Art 220) requires post clearance recovery of import charges when the amount paid at the time of declaration was less than legally due.

The amount of duty to be recovered, or which remains to be recovered, shall be entered in the accounts within two days of the date on which the customs authorities became aware of the situation and are in a position to calculate the amount legally owed and to determine the debtor.

This time limit may be extended in accordance with Article 219.

Recovery action for arrears below €10 need not be undertaken (Regulation 2454/93, Art 868).