INCHP02340 - General: documents to be provided at the time of examination

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Examinations are undertaken by Border Force (BF) officers at the frontier. When a consignment is selected for examination, HMRC officers may request sight of all the relevant original paperwork for BF officers to verify.