HMRC guidance

HMRC has collated its guidance on import procedures into a step by step guide which includes links to guidance on particular topics. It can be found here:

Communication with Customs

The Union Customs Code (UCC) Council Regulation (EU) 952/2013 has applied since 1 May 2016.

Under the UCC, unless there are specific exemptions in place, communications between customs and businesses (known as economic operators) must be made electronically.

Customs declarations by importers and exporters are entered into the official declaration processing system.

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