HMAG70800 | Importing Excise Goods: Post clearance amendments to customs import declarations

This guidance provides information on how to process post clearance amendments to customs import declarations. This specifically relates to scenarios where an importer intends to withdraw a declaration under regulation 53 of The Customs (Import Duty) (EU Exit) Regulations 2018, in accordance with paragraph 16 of Schedule 1 of The Taxation (Cross-border Trade) Act 2018.

This usually occurs because the importer intends to change the customs or excise procedure declared on the import declaration. For example, an import declaration is made to the free circulation procedure, but the importer intends to change this to the customs warehousing procedure.

Specific rules must be followed when withdrawing and invalidating customs import declarations that declare excise goods. This is to ensure that UK excise duty is correctly accounted for in accordance with excise legislation.