WHEN IS A CUSTOMS
All shipments which need to be placed under a customs procedure must have a Customs Declaration.
This is required when:
1. When being imported into the U.K
Goods which are to be imported must be designated an approved used within the Customs Territory
2. When being exported from the U.K
Goods which are due to be exported must be placed under the Export Procedure
Failure to obtain a Customs Declaration may result in costly delays at the border, duty relief/VAT zero-rating being disallowed, seizure of goods or even in some cases fiscal or criminal penalties.
Where a Customs Declaration is required, the importing country will usually use the Declaration to ensure:
They collect any owed import duty
That the Importer has met any licensing requirements for the goods
The prevention of unauthorised return of duty-free goods
They check goods that are subject to specific controls
They maintain security and safety