Entry processing procedures
Procedures 9 at INCHP11180 and Procedure 10 at INCHP11200 give details of the action to be taken at the National Clearance Hub (NCH) with immediate and deferment accounting facilities. These procedures will have to be adapted as necessary where warehousing entries are involved (see Procedure 27 at INCHP11540).
After satisfactory processing of the entry at the NCH, goods may be released provided that charges have been deferred (and the deferment account has not been inhibited.
Release is requested against a standing deposit, made in the name of the importer or agent, or guarantee completion of reverse of Control and Accounting Document (C90).
Miscellaneous Cash Deposits (MCD) entries
For immediate payment deposits follow Procedure 10 INCHP11200. For deferred MCD.
The MCD numbering ranges to be used are set out in Appendix D INCHP13200 paragraph 2(a) (i) Duty Deferment Accounting refers.
Unidentified cheques are placed in MCD account while investigations are carried to find out where monies belong. When information required has been identified the entry is removed from MCD account and brought to account where it belongs.
Accounting reports are produced by CHIEF from details input to the computer. Copies should be available to the Accounting function at intervals shown in CHIEF User Guide USM 250. If the reports are not received duplicates must be requested within 7 working days of the date due or they will be irretrievable.