Substitute Entry
A substitute entry is required by HMRC on form C88 (SAD) when a change of CPC is required. The agent / freight forwarder who submitted the original entry should be able to submit the occasional substitute entry on your behalf.
If
you have import data on spreadsheet and need to submit more than your
freight agent can cope with, I can produce completed
forms C88 to
the standard required by the HMRC's
National Post Clearance Centre at Salford.
If needs be,
you can purchase your
import data on spreadsheets from HMRC.
Note: At December 2007 the outcome of a series of Customs Tribunal hearings is awaited regarding failure to use "pre-entry" Customs Procedure Codes (CPCs) at export - as specifically required by such customs procedures as Customs Warehousing and IPR. At present, HMRC is of the opinion that where goods held under such procedures are not declared under the appropriate CPC at export, the relevant import duty has to paid. There is currently no procedure for belatedly requesting a "pre-entry" CPC so the need for a substitute export entry under these circumstances does not arise.
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