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HMRC internal manual


HM Revenue & Customs
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Import entry procedures: action on entries

All goods imported into the UK must be declared to Customs using the Single Administrative Document (SAD Form C88). Further information on import entry requirements is given in INCHP Import and National Clearance Hub Procedures. Goods may be subject to examination, and documentary checks are carried out on import entries. When carrying out these duties NCH officers are to satisfy themselves that:

  • all documents required for VAT purposes are present
  • the value declared for VAT and the amount of VAT declared as due are correct
  • the rate of VAT applicable (‘liability’) at the time of acceptance of the entry is correctly stated
  • importers are eligible for any VAT relief claimed.

The VAT liability of imported goods is given in column 7 of the relevant commodity codes listed in Volume 2 of the Tariff.