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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Debt and return pursuit: customs duties: customs duties: bringing customs duty payments to account

It is essential that all outstanding Own Resource debts are recorded correctly and recovery initiated speedily in order to prevent EC criticism of the UK and to ensure that no infraction proceedings are taken against the UK.

All payments are processed by the National C18 Centre, Custom House, Furness Quay, Salford. Any delay in bringing receipts to account is contrary to EC Own Resource Regulations and could result in interest being charged by the EC.

Importers can reclaim VAT paid on goods imported into the UK from outside the EU as input tax on their VAT return. To do this they must provide proof of entitlement to recover the import VAT as input tax, and the proof is Form C79 (a VAT certificate) issued by the EPU or Regional Accounting Centre when the VAT is paid. See A1-1 Introduction to Accounting.

For debt management purposes, you must record any payments on DTR.

Closure

Under Article 233 of The Community Customs Code, a customs debt is extinguished

  • by payment of the amount of duty;
  • by remission of the amount of duty; or
  • where the customs declaration is invalidated or withdrawn;
  • where the goods are seized, confiscated or destroyed.