V17.171 Entry in the accounts
Except in the case of temporary admission with partial relief from import duty, each and every amount of import duty or export duty resulting from a customs debt1 must be entered by HMRC in its accounts2. This is known as 'entry in the accounts'. HMRC has three years from the date the debt was incurred to notify you of the debt. This is normally the date of the customs entry. There's no time limit applied to voluntary disclosures3.
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