Navigating the complexities of customs declarations can seem overwhelming, but with the right guidance, the process becomes straightforward. This tutorial will walk you through submitting an import customs declaration for goods moving from a bonded warehouse to home use. The process also utilizes a deferment account for payment, with the declaration being submitted by an agent.
Step 1: Setting Up Authorizations
The first step is to ensure all necessary authorizations are in place. These include:
- Customs Warehouse Authorization
- Deferment Payment Authorization
- Customs Comprehensive Guarantee Authorization
These authorizations enable the seamless movement of goods and ensure compliance with customs requirements.
Step 2: Declaration Type and Procedure Code
Set the declaration type to ‘H1’, which is appropriate for goods moving into home use, and add an additional type ‘A’. This categorization is essential to properly identify the nature of the declaration.
Next, input the procedure code ‘4071 000’, which is specifically designated for goods that have arrived and are transitioning from bonded storage to home use.
Step 3: Referencing Previous Declarations
Under Section 7, reference the MRN (Movement Reference Number) from the initial declaration made when the goods were moved into the bonded warehouse. This step ensures that the current declaration is linked to its corresponding import records.
Step 4: Location and Identification
Provide the exact location details for the goods. Use the qualifier ‘Y’ for the Authorization Number and clearly indicate the location of the warehouse. Additionally, specify the Supervising Customs Office details and the warehouse’s identification number. These details ensure accurate tracking and verification by customs authorities.
Step 5: Guarantees and Authorizations
Under the Guarantees and Authorizations Section, select the appropriate guarantees and authorizations for this transaction. This step is crucial, especially when a deferment account is being utilized for payment of duties.
Step 6: Declaration Representative Status
Since the declaration is being submitted by an agent, specify the representative status as either:
- Direct: Acting directly on behalf of the importer.
- Indirect: Acting in the agent’s name but on behalf of the importer.
This designation ensures transparency and compliance with customs regulations.
Step 7: Final Review and Submission
Carefully review all details of the declaration, ensuring that every section is complete and accurate. At this stage, you will also acknowledge the duties payable. In this scenario, the total duty amounts to £189.08. Once the review is complete and all information is verified, proceed to submit the declaration.
Step 8: Download the Declaration
After submitting, download a PDF copy of the declaration by clicking on the PDF icon. This serves as an official record and proof of submission.
Conclusion
Submitting an import customs declaration for goods moving from a bonded warehouse to home use may seem intricate, but by following these steps, the process becomes manageable and efficient. Ensuring proper authorizations, accurate details, and diligent review guarantees a smooth transition of goods.