This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Import and National Clearance Hub Procedures

Lodgements of documents: how the National Clearance Hub (NCH) deals with specific types of movement and/or goods: A-Z T2Ms-yachts


The stamping of T2Ms has been centralised at Central Processing Unit (CPU), Salford.


The NCH no longer deals with these.

Transit, TIR carnets and other movement simplification

Transit is not normally be dealt with by the NCH. It is the declarants’ responsibility to ensure that level 1 manifests, NCTS documents and TIR carnets are presented to BF officers based at the frontier.

Unaccompanied / accompanied (temporary admission) baggage

No formal customs declaration is required to claim relief for personal effects temporary imported by non EC resident travellers less than 10,000 Euro in value except for firearms and ammunition. At inventory linked locations email / fax C21 (CPC 00 00 040) to the NCH for clearance. For firearms and ammunition regardless of value and for other eligible goods over 10,000 Euro in value a C88 declaration using CPC 53 00 D04 (or 53 00 003 for VAT only goods) is required (Special Procedure guidance Temporary Admissions, see also Notice 3 Section 4 and Notice 3001 Section 3).

Wine import entries

HMRC have agreed revised procedures for fully paid and Common Customs Tariff (CCT) duty paid wine imports with the Wine Standards Board (WSB).

The original VI1 or original copy 1 of the form is retained by the declarant for 5 years or forwarded, unendorsed to the warehouse for retention as appropriate. Procedures for consignments of fully bonded wine remain unchanged. These should continue to be selected for automatic clearance into warehouse. HMRC will not require sight of the entry, VI documents or other supporting paperwork.


There is no yacht team at the NCH. Responsibility for yacht related work is as follows:

E&C Law Team
Customs Directorate
Alexander House
21 Victoria Avenue
SS99 1AA

Phone: 03000 593174
Fax: 03000 594275


These are presented to BF officers at the frontier or posted to the following address:

Border Force Yacht Reports
Freight Clearance Centre
Lord Warden Square
Western Docks
CT17 9DN

For Temporary Admission of non EU yachts by non EU residence for private or commercial transport use - see Notice 3001 ‘Special procedures notice’.

At inventory linked locations the C21 (CPC 00 00 020) is emailed / faxed to the NCH for clearance.