INCHP02000 - General: contents
Note: This manual is under review following Brexit and is likely to be withdrawn.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.
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INCHP02020Authorised Economic Operators (AEO)
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INCHP02040Enquiries
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INCHP02060Import entry requirements
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INCHP02080Waiver of Customs duty and Import VAT on low value consignments
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INCHP02100Pre-lodgement of entries
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INCHP02140Presentation of entries to Customs
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INCHP02160Time of acceptance of entries
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INCHP02180Application of rules for acceptance of entries in specific cases
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INCHP02200Clearance times
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INCHP02220Determination of dutiable charges
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INCHP02240Authorised signatories to entry
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INCHP02260Agent's authority to use importer's Deferment Approval Number (DAN)
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INCHP02280Main forms of entry
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INCHP02300Inventory control by computer
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INCHP02320Entry processing functions: how declarations are processed and cleared at the National Clearance Hub (NCH)
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INCHP02340Documents to be provided at the time of examination
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INCHP02360Selection for documentary checks
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INCHP02380Profiles and customs checks
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INCHP02400Entry procedures for detention of goods post clearance
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INCHP02420Calculation of duty
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INCHP02440Voluntary disclosures
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INCHP02460Cancellation of entries
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INCHP02480Substitution of entries (covers invalidating entries subject to certain conditions)
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INCHP02500Entry checks
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INCHP02520Hold process
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INCHP02540Errors having wider implication
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INCHP02560Customs Civil Penalties: Civil Penalties for Contravention of a Customs Law
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INCHP02580Clearance