HM Revenue & Customs procedures

Nothing in this manual overrides the requirements of the law.

All procedures undertaken must comply with the requirements of HMRC. The control of cargo within transit sheds is detailed in the guidance given in Public Notice 216. Entry procedures and requirements are in the HMRC Tariff.

Delivery of POAO to the BIP

UDC will require the whole consignment to be produced for veterinary checks at the BIP. The TSO must advise HMRC by fax or computer before removing the consignment of POAO to the BIP.

Consignments found satisfactory

On completion of the veterinary checks by UDC with satisfactory results, the consignment must be returned to the originating shed before release.

Consignments found unsatisfactory

If, during veterinary checks, a consignment is found unsatisfactory, the Inspecting Officer of UDC will issue a “Regulation 21” notice, a copy of which will be faxed by UDC to HMRC. The Notice will specify the action that must be taken.

NOTES: If a consignment, or part of a consignment is to be re-exported or destroyed, the TSO or Forwarding Agent must comply with HMRC procedures.

An Inter-Shed Removal Request is not required. TSOs may wish to record the movement of all or part of a consignment by amending the SSL within their systems.