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HMRC internal manual

Import and National Clearance Hub Procedures

HM Revenue & Customs
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General: substitution of entries (covers invalidating entries subject to certain conditions)

For goods entered in error to free circulation instead of a Special Procedure, the application must be considered and approved by the HMRC supervising office responsible for the trader.

An entry can be substituted after acceptance:

  • where the entry is invalidated to change the customs procedure that the goods were declared to, or
  • details on the entry other than the CPC are to be amended.

This does not mean that all of a consignment is likely to be subject to substitution, a request for substitution may only affect a single item on a multiple item entry and one item may have just been miskeyed.

To distinguish between a diversion and a substitute entry, a diversion is a legitimate transfer of goods from one regime to another whereas a substitute entry occurs when goods have been incorrectly declared to the wrong CPC and cannot be amended as it has been cleared.

The conditions for invalidating the entry must be fulfilled before a substitution may be allowed for Special Procedures (IP, Storage, Temporary Admission) this must be considered and approved by the supervising office. Normal entry amendment or cancellation procedures are to be followed. The trader must supply any additional copy entry forms, supporting documents, new entry form etc that are a condition of the new CPC or entry.

Where the invalidation of the entry results in a repayment the National Duty Repayment Centre (NDRC) at Salford will receive the initial request from the importer.

New entry forms are to be processed in the normal way (CIE seat at the NCH keying the substitute entry onto CHIEF) and cross-referenced to the original details in Box 40(previous document) of the new entry. The acceptance date is to remain the same as the original entry. The original entry is to be noted with details of the substitution cross-referenced to the new entry, if completely replaced made ‘no goods’ and stored electronically.