Averment sufficient

Certificate by

Certificate of commissioners

Generally

Intrastat system, offences

Certificates

Certificates, photographs or documents

Claims, in support of

Commissioners and officers of Revenue and Customs

Documentary

Dispatches

Input tax claims

– see Invoices

Proof of export

Documentary, input tax claims

Fraudulent conduct, in case of

Goods destroyed by fire

Hearsay, tribunal erring in law in allowing

Importation, relief

Instruments, admissibility

Adjudicated

Insufficiently stamped

Stamped

Notice of determination

Offences, Intrastat system

Penalty proceedings

Place from which goods brought

Proceedings for fraudulent conduct etc.

Profit-related pay schemes

Proof of export

Provision to relevant authorities

Records

Seizure of

Stamp duty reserve tax

Wilful default, in case of