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Commentary

199 Imported goods, customs procedures and customs debt

Part V17 Customs duties

April 2016

This notice cancels and replaces Notice 199 (July 2012).

1 Introduction

1.1 What is this Notice about?

This notice outlines the customs procedures which apply to the importation of goods into the United Kingdom from places outside the Community, from the time of their arrival until they are entered to free circulation or another customs procedure.

1.2 What's changed?

This latest version has been updated with amendments at sections 7 and 8.

2 Bringing goods into the Community

2.1 Bringing goods to an approved place

When you bring goods into the Community through the United Kingdom (UK), you must take them without delay to a place approved by us, that is an approved office of destination, and then present them to us.

2.2 What places are approved in the UK?

Goods imported by sea must be landed at an approved wharf. Goods imported by air must be landed at an approved airport. . Please note some airports are only approved to handle certain

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