As an exporter using a Fast Parcel Operator to make declarations about your goods on your behalf, you should remember that under the provisions of Regulation (EU) 952/2013, you are responsible for:
- the accuracy of the information given in the declaration
- the authenticity of documents attached
- following correct procedure when importing the goods
When a customs declaration is made in your name, and is not accurate, or the correct procedure is not followed, you will be liable for any customs debt that arises.
You should also bear in mind that the use of the codes PR or UNREG in Box 2 of the Single Administrative Document (SAD or C88) is restricted to the following:
- PR - for private exports where there is no commercial purpose involved - eg household effects. VAT zero rating does not apply to PR goods.
- UNREG - for traders who are not registered for VAT in the UK, which includes traders registered in other Member States.
In all other cases an Economic Operator Registration and Identification (EORI) number must be quoted.
In addition, Authorised Economic Operators now need to include their EORI number, and any extra branch or division EORI codes. Read more about the Economic Operator Registration and Identification (EORI) Scheme.
Goods imported using couriers are still subject to the requirement to lodge import declarations.
Where goods have an intrinsic value below a specified threshold, they may be declared by means of a partially completed SAD supported by a manifest. Invoices must be held by the trader to support the manifest.
More information - including the authorisation conditions and the CPCs to be used - can be found in paragraph 3.4.1A and Appendix E2 of Volume 3 of the UK Tariff.
Read more about the Tariff.