Amendment

Commentary – VAT Reporter ¶63-762

Effect of lodging entry

Commentary – VAT Reporter ¶63-760

Generally

Commentary – VAT Reporter ¶63-760

Identity of importer

Commentary – VAT Reporter ¶63-760

Penalty for non-compliance with import controls

Commentary – VAT Reporter ¶63-760

Standard documentation: Single Administrative Document (SAD) (Form C 88)

Commentary – VAT Reporter ¶63-760