Entry Of Goods Flashcards
Name the 5 customs Formality for UK imports
1/ Entry Summary Declaration (ENS)
2 /Notification of arrival
3/ Presentation of goods (PN)
4/ Temporary storage declaration of Presented goods (TSD)
5/ Customs Declaration (CD)
ENS should be entered before or after the goods are loaded at origin
Before! - The uk needs to be notified in advance of loading to make sure it is safe.
11 importance pieces of information needed for ENS
Consignor info
Consignee info
Goods description
Coming from
Going to
EORI (Shipper and receiver)
Commodity codes
Package number
Container number
Seal Number
Gross weight
Incoterms
When should ENS info be obtained?
As soon as possible, before the goods have shipped.
Obtaining ENS info as early as possible gives time for what
To respond if the shipper can dispatch
To see if other documents or certificates are required
Where is the ENS lodged?
At the first (Air)port of entry into the customs territory
TFA meaning
Trade facilitation agreement
Article 7.1 of the TFA - Meaning
To allow the pre-submission of
Import
Other required information
Manifests
Full name and purpose of ICS
ICS - The import control system
For processing ENS in the EU
Record amendments and diversions
As office of subsequent entry act on data received
Allow or reject entry of goods in EU or Ireland
When must ENS be lodged fir deep-sea container traffic
Before loading
Deadlines for lodging ENS
Container maritime 24 hours
bulk maritime 4 hours
Short sea 2 hours
Shot haul flights before take off
Long haul 4 hours before first airport in EU
Road traffic before arrival
MRN stands for
Master reference number
When is an MRN created
Each time a declaration is submitted for import or export
What declarations generate a unique MRN
All import and export declerations including
pre-lodged
ENS
temporary storage
or customs declaration
What makes up an MRN
YEAR - 2 digits, COUNTRY CODE - 2 digits and 14 random alphanumeric characters
Presentation of goods to customs (PN) Deadlines
Goods to be presented to customs at import within 3 hours of arrival
Customs declaration must be made within 90 days
How are goods presented to customs
Using an electronic trade inventory system linked to customs.
Lodging form C1600 at designated customs office
Possibly a temporary storage declaration
Exceptions to presentation. When is this not required
Goods are temporarily unloaded to make room for other goods, and are the put back on where the vessel goes off to another destination
When are good liable for Examination
Immediately on arrival to UK or any subsequent stage of customs processing
Where are goods examined if requested
Normally at the place of import.
Can be moved to private premises subject to customs approval
During inspection, can the declarant be present?
Yes
3 types of goods inspection
Non-intrusive Gama-ray scan
Sampling for example alcohol or sugar contents
Intensive inspection of goods and means of transport
When are goods classed as under customs supervision?
At the point Non-UK goods are presented to customs
Why are non-UK goods subject to customs supervision?
To ensure goods are suitable to be admitted into the UK having satisfied all the necessary health, safety and fiscal requirements.
Why are non-UK goods subject to customs supervision?
To determine where they are and if they are secure.
Customs controls - Name 7 types of customs controls
Examination, sampling, testing, detention, seizure, forfeiture, sale or destruction.
What is Temporary storage?
A control which may be exercised by UK customs authority.
When is temporary storage required?
If a customs declaration is NOT submitted by the time the good are presented to customs
Who can make temporary storage declaration?
The importer of the goods
a person importing on behalf of the IOR
A person responsible for the carriage of the goods
Where does temporary storage fit in the import process?
Between the presentation to customs and being placed under a customs procedure or being re-exported
How long can goods be kept in temporary storage?
Up to 90 days, then VAT and Duty apply
Can goods in temporary storage be altered or modified
NO - they must only be handle in a way that preserved their original purpose and state.
Another location other than port of entry goods can be in temporary storage?
YES- HMRC customs may approve other locations and appoint an approved person to operate temporary storage
In temporary storage and approved person can handle the goods to? x 3
Preserve goods in original state
Examine or take samples
If approved by Customs, transport goods to another location
Temporary storage records; who, and how long?
The approved person must keep records of all handling, and store records for 3 years
Who can make TSD - Temporary storage declaration
The importer of record,
Someone acting for the importer of record,
Person responsible for carriage
A temporary storage declaration must contain? x 3
The matters specified in the notice (TSD notice)
Be made in the form and manner of that notice
Be made to HMRC no later than the time goods are (PN)
Goods can only be un-packed once they have been?
Put into a customs procedure
Re-exported
Released to free circualtion
UK customs procedures - 2 x standard
Release for free circulation
Export
Uk customs procedures - 4 x special procedures
External and internal transit
Storage in customs warehouse’s and free zones
Specific use, including temporary admission and end-use
Inward and outward processing
Define releasing goods for free circulation
Goods are cleared by customs authority, traders can sell them to other entities or use them within the customs territory
Standard free circulation process x 6
(Arrival) - Goods shipped in to customs territory and temporarily stored
(PN) - Goods presented to customs with relevant documents
(Risk assessment) - Customs risk assess goods
(Customs debt) - If free circulation is granted, customs debt processed
(Charges paid) - IOR pays duty/VAT and other charges
(Release) - Customs release goods into free circulation
What are the main purposes of special procedures?
To allow traders to Suspend, pay less or no duty on goods
6 x special procedures?
Transit
Inward processing
Customs warehouse
Authorised use
Temporary administration
Outward processing
What document is generated once a customs declaration is lodged
Single Administrative Document (SAD) AKA C88 in the UK
Name the only two customs status on entry to the EU
Union or non-union goods
Customs declaration types narrowed down to three
Release for free circulation
Special Procedures
Export
