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HMRC internal manual

CAP imports

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.