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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: customs duties: customs duties: power to take recovery action

Debts due to the Crown

HM Revenue and Customs is an authorised Government department and debts due to it are debts due to the Crown.

The legislation covering Customs Duties is covered in DMBM450160.

Power to recover interest on late payments

The Community Customs Code, Article 232 requires interest to be charged on EC Own Resources debts not paid by the due date.

The Form C18 (Post-clearance demand note) is sent to the trader with an Interest Notice, advising the trader that failure to pay the demand within 10 days will result in interest being charged until the debt is paid.