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HMRC internal manual

Import and National Clearance Hub Procedures

HM Revenue & Customs
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General: determination of dutiable charges

The rate of and value for duty on goods entered for free circulation, are those in force at the time of ‘acceptance’ of the entry. If an entry is sent by post, the time of lodgement is the time of receipt. CAP charges fixed in advance are charged at the rate shown on the licence or advance fixing certificate (AFC).