INCHP02100 - General: pre-lodgement of entries
Note: This manual is under review following Brexit and is likely to be withdrawn.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.
To facilitate the trade HMRC allows for pre lodgement of declarations these are presented either by email or fax.
Pre-lodged entries should be accompanied by the Route H header at Appendix C INCHP13150.
Failure to use the recommended header may result in delays to the clearance of the entry.
An entry may be lodged not more than 5 days before the expected date of the report in accordance with certain formalities mentioned in the Tariff (Tariff Volume 3, Part 3, paragraph 3. 1. 5.
Where an entry has been pre-lodged by email / fax declarants are not required to send the originals to the NCH, unless post clearance checks require the original documents to be stamped. In these circumstances, the original document should be sent to the NCH with an appropriate header quoting the entry number.