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Notice 199: Customs procedures/debt

Article Date: 24 September 2012

Notice 199 has been updated. This notice cancels and replaces Notice 199 (April 2010). Details of any changes to the previous version can be found in paragraph 1.1 of the notice.

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.

It also describes the rules governing the liability for customs debt and the procedures for collecting and recovering those debts.

For more information please click here.

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