IPGN5250 - Guide Notes: Preference document covering a single consignment imported against more than one entry (split consignments)
Preference documents covering a single consignment imported against more than one entry (split consignments)
If an importer intends to use a document for more than one entry (ie goods brought from one overseas supplier which are subsequently split, either on the high seas or on landing, and sold on in small lots before import) the document must be presented with the first entry stating the details of the other entries if known.
The agent must ensure that subsequent entries cross-refer to the original entry, quoting the document number. For later import declarations quote the reference number of the proof of origin and date of the first import declaration.
If you have any doubt as to the coverage of the preference document for the particular goods which are imported you can reject it and ask for retrospective documents from the trader.
The importer may be required to submit evidence, for example:
- a single transport document
- a certificate of non-manipulation issued by the customs authorities of the country of transit
- factual or concrete evidence based on marking or numbering of packages
Preference documents lodged in confidence
An exporter in a preference country may lodge a document in confidence if he wishes to withhold commercial information from an importer or agent in the UK.
On receipt of a document lodged in confidence we recommend the following procedure:
- allocate a reference number
- notify the person lodging the document of this number and advise him to arrange to quote it on the entry and
- when the entry is presented, attach the document to facilitate checks in the normal way.