Notice 275 Customs

Article Date: 06 July 2013

 Notice 275 has been restructured to improved readability. The following paragraphs or sections have also been amended or re-written for clarification and update.

• information about the use of form C21, see paragraph 2.16

• representation, see Section 3

• low-value goods, see paragraph 11.4

• non-statistical goods and use of CPC 10 00 098, see paragraphs 11.5 and Section 14

• the movement of CAP and Excise goods from the UK to Russia via Latvia/Finland or Estonia on a Non-regular (Unauthorised) shipping service, see paragraph 12.4

• exporting goods to the Channel Islands, see paragraph 15.2

• Inward Processing (IP), see paragraph 16.3

• change of address for comments and suggestions at the end of this Notice

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