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HMRC internal manual

Import and National Clearance Hub Procedures

From
HM Revenue & Customs
Updated
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General: application of rules for acceptance of entries in specific cases

The following rules explain their application in specific instances:

  1. if a ship is to discharge all its cargo at one location into a transit shed, onto a wharf or overside, entries for all the goods carried by the ship may be accepted when one cable connects the vessel to the point of discharge
  2. if the ship is to discharge at more than one location within the port entries for all goods to be discharge at that port can be accepted when the ship arrives at its first point of discharge. The Grade 7s discretion is necessary to avoid improper use such as securing at a buoy in mid channel and throwing one sack into a rowing boat. Discharge must be genuine in order to conform to the legislation
  3. entries may be accepted in an Inland Clearance Depot (ICD) when the ship arrives at its first port of discharge in the port of unloading of the goods concerned. Ports will be designated as places of unloading for goods that are to carry-on to an ICD. Physical examination will normally be at the ICD, though it could be at the initial port of discharge if the Grade 7 so rules for preventative or other reasons
  4. for goods that are to be carried coastwise in another vessel, a vehicle or by rail etc entry in the first port would be permitted under a. and b. above, entry into the second port under c. (as if the second port were an ICD). Examination normally takes place at the second port, though the liability for examination at the first port would still exist
  5. for goods carried coastwise in the importing ship no entry for on-carried goods would be permitted until the ship arrived at the second or subsequent port. The intention to discharge must exist if we are to maintain that a real and effective examination will be possible
  6. lighter aboard ship (LASH) barges are to be considered as imported and entries for their contents accepted, when the carrying ship reaches its point of discharge, and
  7. if a ship is unable to berth immediately at its intended point of discharge it may tie up in a waiting berth. As long as this berth has reasonable access from dry land, arrival at the berth may be accepted for entry purposes for all cargo intended to be discharges in that port. A buoy is not an acceptable waiting berth.

Note: In this paragraph the term ‘entry’ refers to any document which when accepted determines the rate of duty etc which is to be applied to the goods.