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HMRC internal manual

Customs Special Procedures Manual

Roles and responsibilities: C18 team Salford

The C18 team will issue C18 post clearance demands requested by supervising offices and monitor receipt of payment.

Supervising offices are responsible for determining the basis of calculation of charges due and for explaining the reason the debt has been incurred. Completed C18 request forma should be e-mailed with a covering letter to the C18 team.

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

A copy of guidance notes for C18 processing is available from the C18 team.

To check against the C18 Register email C18 team with the details giving them the name of the company and also the address and EORI number.