'Presentation of goods to customs' consists in the notification to Customs of the arrival of goods at the customs office or at any other place designated or approved by the Customs1. From 1 January 2022, goods exported from Great Britain to the EU and goods imported from the EU to Great Britain (with the exception of goods being imported from Ireland) will be subject to full customs controls. Notification must be made within three hours of the arrival of the ship or aircraft carrying the relevant goods at the wharf or airport at which the goods are to be unloaded, at the customs office for the wharf or airport. If notification is impossible because the office is closed during
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:22