IMPS03420 | Import entry procedures: imports by freight from the Channel Islands

A full SAD import entry is required if the goods are subject to excise duty and/or a positive rate of VAT and are over £600 in value. If the goods are subject to excise duty and/or a positive rate of VAT but are £900 or less in value, a simplified declaration is required. For goods that are not subject to excise duty and/or a positive rate of VAT nor prohibited or restricted, commercial documents can constitute the entry. Full details of the simplified procedure are given in the Tariff, Volume 1, paragraph 2.1.3.

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