Import procedures: substitute declarations
Where a declaration is replaced by a substitute one, the date of acceptance for duty purposes must be the same as the original.
Points to consider when a substitute declaration is received are that:
- any CAP licence presented with the original declaration might not cover the goods declared on the substitute declaration, and
- any increase in the duty charge will result in an increase in any VAT which may be payable
- it should not be accepted if notification has already been given that the goods will be examined.