DMBM540080 - Debt and return pursuit: customs duties: customs duties: bringing customs duty payments to account

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It is essential that all outstanding Own Resource debts are recorded correctly and recovery initiated speedily in order to prevent EC criticism of the UK and to ensure that no infraction proceedings are taken against the UK.

All payments are processed by the National Clearance Hub who can be contacted through their NPCC, NCH - Salford (BT&C) mailbox. Any delay in bringing receipts to account is contrary to EC Own Resource Regulations and could result in interest being charged by the EC.

Importers can reclaim VAT paid on goods imported into the UK from outside the EU as input tax on their VAT return. To do this they must provide proof of entitlement to recover the import VAT as input tax, and the proof is Form C79 (a VAT certificate) issued by the EPU or Regional Accounting Centre when the VAT is paid. See A1-1 Introduction to Accounting.

For debt management purposes, you must record any payments on DTR. Colleagues can refer to the Debt Management contact details page if they need to find how to contact the Excise, Environmental and Customs Duties (EECD) Team.

Closure

Under Article 233 of The Community Customs Code, a customs debt is extinguished

• by payment of the amount of duty;
• by remission of the amount of duty; or
• where the customs declaration is invalidated or withdrawn;
• where the goods are seized, confiscated or destroyed.