Introduction If you are transporting goods into the United Kingdom, into Northern Ireland from the United Kingdom, or into Northern Ireland from a country outside the European Union, you must complete an entry summary declaration. The declaration for your entry must be thorough and precise. You may update your declaration up to the point [...]
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Introduction The Excise Movement and Control System (EMCS) is a computer system used throughout the United Kingdom and the European Union to track duty-free movements of excise items. EMCS collects and processes information on the movements of duty suspended excise items online, verifies the data entered, and notifies users in real-time of the delivery [...]
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Introduction A Designated Export Place (DEP) is a location recognised by HMRC for the consolidation of export consignments and presentation to customs inland for clearance. This enables customs clearance of products prior to their removal to the port or airport for export. At the port or airport, normal procedures will continue to apply, including the [...]
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