This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Import and National Clearance Hub Procedures

General: time of acceptance of entries

A ruling by the European Court of Justice in 1978 stated an entry could not be accepted until the goods were imported and that importation could not happen before those goods were available to Customs to perform a real and effective examination.

So that all importers are treated equally the following rules are to be applied:

  1. an entry may be accepted either at either its first point of discharge in the port, airport etc or at an alternative point designated by Customs
  2. all entered goods may be liable to examination at the first point of discharge, and
  3. entry acceptance and place of examination is determined by the Senior Detection officer by reference to these rules.