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HMRC internal manual

Import and National Clearance Hub Procedures

General: calculation of duty

Responsibility for calculations of revenue is with HMRC and rests with CHIEF, not the trader. Traders are required to declare amounts of revenue on entries for information only. The officer’s calculations on the amounts of revenue due are used for revenue collection. Errors on entries that exceed the £10 tolerance must be queried. An error in the final calculation of the charges due in box 47 does not constitute an offence. Incorrect statements in any other box that results in an under declaration of revenue may constitute an offence and action should be considered.

Omission by an agent or importer to declare in Box 47, the liability of goods to Anti-Dumping Duty (ADD) renders the entry incorrect in a material particular and action is to be taken. If an ADD tax line is shown and there is an error in the final calculation of the charges, no offence has taken place.