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HMRC internal manual

Customs Special Procedures Manual

Roles and responsibilities: Post Clearance Amendments (PCA) section

PCA team is responsible (currently) for Customs Input Entry (CIE) to CHIEF of substitute C88 entries to amend details on a customs declaration made to a special procedure where the details to be amended do not result in a monetary change.

If there is a monetary change, the substitute declaration must be agreed by the supervising office and PCA will receive the agreed, replacement declaration for CIE input to CHIEF.

When PCA receive a, substitute entry they should:

  • input the C88 declaration to CHIEF ensuring box 40 includes a reference to the SP C88 entry that is being amended and
  • send a stamped copy of the substitute C88 entry to the authorisation holder, the Stats Office (where required) and the supervising office.

Note - PCA will deal with trader queries relating to entries and where necessary consult with supervising offices but they are not responsible for:

  • pre-acceptance checks of substitute entries
  • checking the accuracy of declarations made or
  • investigating irregularities.

These points must be considered by the supervising offices.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)