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HMRC internal manual

Import and National Clearance Hub Procedures

Updates: Import and National Clearance Hub Procedures

2016

published amendments

General: waiver of Customs Duty and VAT on Low Value Bulking consignments
Changes under Article 23 and 24 headings, references to guidance that no longer exists deleted
General: import entry requirements
Minor change to the paragraph that starts 'Special rules for goods imported ...'
General: Authorised Economic Operators (AEO)
First paragraph rewritten to include reference to Article 38 UCC, reference to Regulation 1875/06 removed
Introduction
Added paragraph above 'Background' about UCC, first two bullet point under 'The law' amended, further paragraph below bullet points added, link to Notice 501 removed as it has been withdrawn, links to other Notices updated, new special territory

published amendments

Lodgements of documents: how the National Clearance Hub (NCH) deals with specific types of movement and/or goods: A-Z T2Ms-yachts
Content under T5s, Unaccompanied baggage and Yachts updated
Lodgements of documents: how the National Clearance Hub (NCH) deals with specific types of movement and/or goods: A-Z Kimberley-RPA
UKBA has been replaced with BF, some processes have been replaced with ALVS, first paragraph under PHSI deleted
Lodgements of documents: how the National Clearance Hub (NCH) deals with specific types of movement and/or goods: A-Z INF6s
UKBA changed to BF
Lodgements of documents: how the National Clearance Hub (NCH) deals with specific types of movement and/or goods: A-Z INF2s and INF5s
Replaced UKBA with BF
Lodgements of documents: how the National Clearance Hub (NCH) deals with specific types of movement and/or goods: A-Z aflotoxin-IMA
References to UKBA changed to BF, slight change under ATA carnets, reference to C&E 386/388 forms removed, some certificates now replaced with ALVS
General: Customs Civil Penalties: Civil Penalties for Contravention of a Customs Law
Updated link to Customs Civil Penalties Guidance (CCPG) which has replaced Civil Penalties for Contraventions of Customs Law (CCP)
General: Hold process
'Hold seat' changed to 'Hold process'
General: substitution of entries (covers invalidating entries subject to certain conditions)
Reference to Art 251 removed, 'CPEI' changed to 'Special Procedures', 'Customs Warehousing' changed to' Storage', reference to Box 40 added, 'Central Filing Office' changed to 'stored electronically'
General: voluntary disclosures
'On written application' removed as no written application is required
General: calculation of duty
Reference to UCC and Implementing Regulation removed, 'In rare cases the National Clearance Hub calculate Duty in the case of Duty overrides or when issuing C18s for underpayments' removed as C18 work no longer with NCH
General: entry procedures for detention of goods post clearance
Removed text under 'CHIEF Control printouts', 'Receipt of entries' and 'Entries awaiting production of documents', 'faxed' changed to 'emailed', 'CPEI' changed to 'Special Procedures', note about face vet removed, 'Community' changed to 'Union'
General: documents to be provided at the time of examination
Updated references to UKBA to BF
General: entry processing functions: how declarations are processed and cleared at National Clearance Hub (NCH)
Link to guidance on emailing added, amended information under 'Arriving' or 'loading' entries on CHIEF and 'Face Vet', updated NCH CIE Team contact details
General: main forms of entry
CPEI replaced with Special Procedures, added note about planned phase out of non inventory linked ports, references to old guidance, Notices and UKBA updated
General: authorised signatories to entry
Removed reference to verbal confirmation
General: presentation of entries to Customs
First 2 paragraphs rewritten
General: pre-lodgement of entries
The text 'In exceptional circumstances, and by pre-arrangement with individual declarants, the NCH may also accept a limited pre-lodgement of original documents' has been removed

published amendments

Customs warehouse removals
Fixed broken link
Special directions: consumer protection
Community updated to Union and reference to C4-35 removed as this book of guidance no longer exists
Special directions: miscellaneous special direction
The paragraphs headed Short sea routes, First available Vessel (FAV) procedure, Loss of VAT documents and Loss of prime entries have been deleted, the paragraph headed Unplanned diversions of imported goods has been rewritten, phone numbers updated
Special directions: notification of post clearance amendments to entries
References to regulations removed, references to A-9 guidance removed, reference to Article removed and paragraph headed Communications removed
Special directions: post clearance recovery of arrears of duty and VAT: part 2 Post Clearance Demand Notes
The paragraph headed General has been rewritten, team details and guidance references have been updated or removed and references to Articles have been removed
Special directions: post clearance recovery of arrears of duty and VAT: part 1 policy guidelines
Community changed to Union, team name and details updated, references to Articles removed and references to withdrawn guidance updated or removed
Special directions: processing claims: referral to compliance / LBS staff
Dover changed to Salford, paragraph headed Method of repayment rewritten, paragraph headed Other standing instructions deleted
Special directions: protective claims
Reference to Article removed
Special directions: incomplete claims
Reference to Article removed and Dover changed to Salford
Special directions: checking of claims
References to Articles removed
Special directions: supporting documents
Dover changed to Salford, new text under 'VAT' and CPEI changed to Special Procedures
Special directions: repayments and remissions
Phone numbers and references to Articles updated, bullet points under 'General' amended and reference to R3-21 removed
Accounting
The following paragraphs have been removed - Accounting input made at another location, Correction of the deferment guarantee data, Total accounting procedures and List of dutiable entries not brought to account, also A series references
Outline of CHIEF computer facilities: special procedures
The paragraphs headed 'Requests for the return of specific documents' and 'Requests for urgent clearance (Form C1397)' have been removed as they are no longer carried out, the paragraph headed 'Tariff quota entries' has been rewritten
Outline of CHIEF computer facilities: information available
Replaced Operations MSS phone number with email address
Outline of CHIEF computer facilities: general
Updated link to CHIEF pages and added the word 'system' after it

published amendments

Sampling of goods: annex A - notes on official samples
Community updated to Union, references to Regulations and guidance updated/removed
Examinations of goods: Customs Warehouses
Changed Community to Union, updated contact details
Examinations of goods: weighing and measuring goods: part 3 the Weights and Measures Act 1985: the EU average system
Removed references to Regulations
Examinations of goods: weighing and measuring goods: part 1
Removed reference to Regulation, fixed link
Examinations of goods: examination of goods at private premises
Updated link
Examinations of goods: removal for examination at trader's premises
Reference to Regulation removed
Examinations of goods: physical examination procedures
Updated links
Examinations of goods: examining the goods
References to Regulations updated/removed
Examinations of goods: INF documents selected for Route 1 by profiles E221 and R011 - INF 9 Inward Processing Relief (IP)
Updated UKBA to BF
Examinations of goods: INF documents selected for Route 1 by profiles E221 and R011 - INF 7 Inward Processing Relief
Reference to Regulation removed, Community updated to Union, UKBA updated to BF
Examinations of goods: INF documents selected for Route 1 by profiles E221 and R011 - INF 6 Temporary Admission Relief (TA)
Updated UKBA to BF and Community to Union, removed reference to Regulation
Examinations of goods: INF documents selected for Route 1 by profiles E221 and R011 - INF 5 Inward processing relief (IP)
UKBA updated to BF, Community updated to Union, reference to Regulation removed
Examinations of goods: INF documents selected for Route 1 by profiles E221 and R011 - INF 2 for Outward Processing Relief (OPR)
UKBA updated to BF
Examinations of goods: E525: checks for carnets export/re-export
References to Regulation removed, NCU details updated, reference to R2-11 updated to ATACPD
Examinations: ATA/CPD Carnets
Some minor changes, UKBA changed to BF, NCU details updated
Risk analysis: Part 4: risk analysis sheet
Anti-dumping duty of 47% on changed, Codes changed, economic changed to special, UKBA changed to BF
Risk analysis: Part 3: risk profiles
Community changed to Union, UKBA changed to BF, reference to a regulation changed
Risk analysis: Part 1: risk analysis in Customs control
Changed Community to Union

published amendments

Procedures: procedure 22: suspected fraud and / or involving losses of more than £100,000 of revenue in the last three years
Updated team names
Procedures: procedure 20: repayment procedures
Deleted old address and reference to old guidance
Procedures: procedure 19: claims for repayment or remission of customs duty etc
Reference to Article changed, Community changed to Union
Procedures: procedure 18: claims for repayment or remission of Customs
Changed Community to Union
Minor changes mainly links
Procedures: procedure 16: notification to policy of post clearance amendments to entries
Updated team name
Procedures: procedure 15: post clearance demand note C18 procedures
Added link and deleted some text under the last sub heading
Procedures: procedure 14: when goods have been placed in a Special Procedure instead of free circulation
CPEI changed to Special Procedure
Procedures: procedure 11: hold procedures for National Clearance Hub (NCH)
Added link
Procedures: procedure 10: Customs Input Entry (CIE) accounting procedures on immediate payment deposits
Added link
Procedures: procedure 9: Customs Input Entry (CIE) accounting on immediate payment entries
Added link
Procedures: procedure 7: Customs Input Entry (CIE) Query Function actions
Added links
Procedures: procedure 6: Customs Input Entry (CIE) documentary check procedures
Changed UKBA to BF
Updated phone numbers and links
Procedures: procedure 4: Direct Trader Input (DTI) query function actions
Added links
Procedures: procedure 3: Direct Trader Input (DTI) detected errors
Added link
Procedures: procedure 2: dealing with profiles
Updated phone numbers
Procedures: procedure 1: entries that are emailed / faxed or received by Post or Courier
Information on the Clearance Hub Entry Statistical System (CHESS) removed as it is no longer used

published amendments

General notes: G003: checks for carnets import / re-import
Guidance and NCU details updated, regulation reference added and deleted
General notes: C008: check to see that goods have been disposed of at a price that reflects the original import CIF plus the costs incurred since importation
Out of date content removed
General notes: C018: checks on poultry
Out of date information removed
General notes: B400: check to see if goods are worth more than £15
18 changed to 15
General notes: notes for personal import of vehicles
References to forms no longer used removed, phone number and links updated
General notes: inventory linked system used
Link updated
Procedures: procedure 27: inventory reference selection facility within CHIEF
Updated links
Procedures: procedure 24: import using CPC 00 08 020 and profile G008 for ATA Carnets
Updated guidance reference and NCU details
Procedures: procedure 23: notification of fraud and irregularity cases to the European Commission under Articles 17 and 18 of Regulation EEC No. 515/97 and Implementing Regulation 696/98
Updated team name, regulation reference and changed Community to Union

published amendments

Sampling of goods: annex A - notes on official samples
Removed reference to Erith
Other information: related guidance
Updated links
Other information: glossary (expressions)
Amended or removed some expressions
Other information: glossary (abbreviations)
Amended, removed and added some abbreviations
Appendices: Appendix E: gold importations under CPC 40 00 051
List of codes removed
Appendices: Appendix D: methods of paying and securing revenue charges
References to guidance that no longer exists removed
General notes: CAP checks
Fixed link
General notes: C018: check variable charge (VC) calculated by trader
Formatting change
General notes: notes for T200 sift teams at National Clearance Hub
Updated link
General notes: P008: cases: procedures
Updated phone number

published amendments

Examinations of goods: general examination requirements
Section title amended
Examinations of goods: contents
Title changed from Examinations to Examinations of goods
Procedures: procedure 17: of entries after clearance
Amendment to sentence after point 4.
Special directions: miscellaneous special direction
Corrected typo
Special directions: repayments and remissions
Changed Dover to Salford and updated Duty Team name
General: substitution of entries (covers invalidating entries subject to certain conditions)
Changed Dover to Salford

published amendments

Procedures: procedure 22: suspected fraud and / or involving losses of more than £100,000 of revenue in the last three years
Article numbers added
Procedures: procedure 20: repayment procedures
Updated address
Procedures: procedure 17: of entries after clearance
One of the steps has been removed
Outline of CHIEF computer facilities: routes and codes
Format change
'There are new entry routings which were introduced for the new arrangements for processing entries subject to Trading Standards controls. See CIP (2015) 07.' added
Lodgements of documents: how the National Clearance Hub (NCH) deals with specific types of movement and/or goods: A-Z T2Ms-yachts
Content under Wine import entries removed
General: cancellation of entries
'Pre clearance cancellation procedure requires a request on Chief (XTCE). Post clearance application is usually by letter or email.' added
General: entry procedures for detention of goods post clearance
Added 'NIDAC and NDRC require original copies of preference certs'
General: import entry requirements
Third type of representation added
Introduction
New final sentence added under Background

published amendments

General: import entry requirements
Sub heading Self representation and text added

published amendments

Risk analysis: Part 4: risk analysis sheet
Content fully redacted.
Content fully redacted.
Risk analysis: Part 3: risk profiles
Content fully redacted
Risk analysis: Part 2: implementation of guidelines
Content fully redacted
Risk analysis: Part 1: risk analysis in Customs control
Content fully redacted
Procedures: procedure 27: inventory reference selection facility within CHIEF
Content fully redacted
Procedures: procedure 26: Queen's warehouse entries
Content fully redacted
General: waiver of Customs Duty and VAT on Low Value Bulking consignments
£18 in first sentence corrected to £15.
Appendices: Appendix G: examples of letters used when C18s are issued
Amendments to team name and location
Procedures: procedure 16: notification to policy of post clearance amendments to entries
Text relating to amendment of the entry result removed. Amendments to bullet point list to increase figure to £750 and remove final two bullets.
Examinations of goods: weighing and measuring goods: part 3 the Weights and Measures Act 1985: the EU average system
Completion of Examination Report content re-written.

published amendments

Lodgements of documents: how the National Clearance Hub (NCH) deals with specific types of movement and/or goods: A-Z INF2s and INF5s
'Procedure on export' and 'Procedure on re-import' sections re-written.