TSI009150 - The NCH MICS (Movements, Inventory Control & Sheds) team: How a Customs Debt occurs

A customs debt on importation shall be incurred through non-compliance of the obligations laid down in Customs legislation concerning the introduction of chargeable goods (non-union goods in NI) into GB (the Customs territory of the Union for NI), their unauthorised removal from Customs supervision, or movement, storage of such goods within that territory.

The time at which the Customs debt has occurred shall be the moment when the obligation of non-fulfilment of is not met.

When this occurs a debt to Customs is immediately incurred. Normally the debtor will be the Temporary Storage operator, but this could be joint with others if the importer removes the goods knowing they had not cleared Customs.

If the goods are stolen, the Temporary Storage operator may not be liable if they can show that security was in place.

A reminder/enquiry letter should be issued by the NCH MICS team just before the 90 days limit is up. Customs should allow a reasonable amount of time from the date of issue of the letter for the importer or their representative to reply. Customs should consider sending the letter to the importer by recorded delivery. If a reply has not been returned with the necessary information by the time set for a reply then consider how to regularise the situation. The following options should be considered:

• ask the temporary storage operator if they would like to assign the goods to a customs treatment of use
• detain/seize the goods and arrange for their disposal by sale or destruction

If an ITSF or ETSF have stopped operating and have outstanding records on both the CSP and Chief these will be actioned by both Border Force and NCH. Border Force will check for outstanding Freight in the Shed and liaise with NCH for the outstanding records to secure the revenue.