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HMRC internal manual

CAP imports

HM Revenue & Customs
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Control procedures on the importation of fresh garlic: licences

There is a mandatory licence requirement for all imports of fresh garlic. These licences are split into two types:

  1. Type A - for imports under licence quota, and
  2. Type B - for all other imports.

In order for Type A licences to qualify for the quota Box 24 must show the following:

‘licence issued and valid only for the subperiod [date/month] to [date/month]’.

Non-quota Type B licences are valid for 3 months from the date of issue.

Type A licences are not transferable and must show the Country of Origin in Box 8 and are only valid for imports originating from that country.

Quantities exceeding the amounts shown in Boxes 17 and 18 of quota (Type A) licences must be charged at the full rate of duty.

If the excess is above the de minimis amount an additional licence would be required.