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HMRC internal manual

CAP imports

HM Revenue & Customs
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Import procedures: acceptance of declarations

The date of acceptance of a declaration determines the rate of duty and other charges.

The declaration may be presented up to four days prior to the anticipated arrival of the goods but it may not be accepted until the goods have arrived and a notice of arrival submitted.

The date of acceptance also determines the Industrial Euro conversion rate for specific duty calculations and any other relevant charges.