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HMRC internal manual

Imports

From
HM Revenue & Customs
Updated
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Import entry procedures: imports by freight from the Channel Islands

A full SAD import entry is required if the goods are subject to excise duty and/or a positive rate of VAT and are over £600 in value. If the goods are subject to excise duty and/or a positive rate of VAT but are £600 or less in value, a simplified declaration is required. For goods that are not subject to excise duty and/or a positive rate of VAT nor prohibited or restricted, commercial documents can constitute the entry. Full details of the simplified procedure are given in the Tariff, Volume 1, paragraph 2.1.3.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)