SPE13100 - Import to IP and goods declared to IP from another Customs procedure: postal imports - Royal Mail Group (and other postal operators carrying mail under the Universal Postal Union agreement) only

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

C7-3 (Post & Packages currently withdrawn for updates) sets out the general requirements for the treatment of postal importations.

The process is as follows:

The sender should clearly mark the package(s) and accompanying Customs declaration (Form CN22 or CN23) with the following:

  • ‘IP authorisation no:_______________’; and
  • The receiving IP trader’s EORI number and VAT number (if registered for VAT).

If the sender does not mark the package(s) as above, the goods will not have been properly declared to IP.

If the package has been correctly marked, the trader will be sent (by the Border Force) a Notice of Arrival informing them of what action needs to be taken.

If the trader is required to complete a customs import declaration for the goods, this can be downloaded from GOV.UK.

Direct trader input (DTI)

If the IP trader (or his agent) submits the declaration electronically to CHIEF/CDS and receives Customs clearance, the CHIEF/CDS acceptance advice should be sent to the address on the top right hand corner of the Notice of Arrival. The goods will then be released for delivery.

Partly marked packages

Where packages are imported without the required levels of information (for example, the package has a marking ‘IP’ but no IP (full) authorisation number, the goods should be treated as if they are being entered to IP with an ‘authorisation by declaration’ formerly known as a ‘simplified’ authorisation. A guarantee to cover the full amount of the customs duties and import VAT due will need to be provided for these entries.

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979