Navigating customs declarations can be a daunting task, but with the right guidance, the process becomes manageable. In this tutorial, we’ll guide you through the process of submitting an import customs declaration for goods moving from a customs bonded warehouse to home use, utilizing a deferment account for payment. This declaration will be submitted by an agent, and we’ll cover all the essential steps to ensure accuracy and compliance.
Authorizations: Setting the Foundation
To begin, ensure that the necessary authorizations are added. These include:
- Customs Warehouse Authorization
- Deferment Payment Authorization
- Customs Comprehensive Guarantee Authorization
These authorizations allow for a seamless transition of goods from the bonded warehouse to their final destination.
Declaration Type and Procedure Code
Set the declaration type as ‘H1’ with an additional type ‘A’. This combination ensures the correct categorization of the declaration.
Next, input the procedure code ‘4071 000’, which is specifically used for goods moving from a bonded warehouse to home use. This code identifies the nature of the movement and ensures compliance with customs regulations.
Referencing Previous Declarations and MRN
In Section 7, reference the MRN (Movement Reference Number) from the initial declaration when the goods were moved into the bonded warehouse. This is a critical step, as it links the current declaration to the original importation, providing a clear audit trail.
Location and Identification
Specify the location of the goods by using the qualifier ‘Y’ for the Authorization Number. Provide exact location details to ensure clarity and compliance.
Additionally, mention the Supervising Customs Office details and the identification of the warehouse where the goods are stored. This ensures that customs authorities can trace the goods accurately throughout the process.
Guarantees and Authorizations
Under the Guarantees and Authorization Section, select the required guarantees and authorizations. These ensure that the financial and regulatory obligations associated with the import process are met, including deferment of duties if applicable.
Commodity and Item Details
Ensure all commodity and item details are entered accurately. This includes:
- Descriptions of the goods
- Harmonized Tariff Codes
- Values and quantities
Attention to detail here avoids unnecessary delays or rejections.
Declaration Representative Status
Since the declaration is being submitted by an agent, specify the representative status as either direct (acting on behalf of the importer) or indirect (acting in their own name but on behalf of the importer). This distinction is important for customs processing and legal accountability.
Final Review and Submission
Review all details in the declaration carefully. Ensure that all sections are complete and accurate. At this stage, you will also acknowledge the duties payable, which, in this scenario, total £189.08.
Once satisfied, proceed to submit the declaration.
Conclusion: Completing the Process
After submission, you can download a PDF copy of your declaration by clicking on the PDF icon. This provides a record of the transaction and proof of compliance.