Professional Documents
Culture Documents
April 2002
Foreword
This notice cancels and replaces Notice 144 - March 1995.
Details of any changes to the previous version can be found in paragraph 1.1
of this notice.
If you need general advice or more copies of Customs and Excise notices, please
ring the National Advice Service on 0845 010 9000. You can call between 8.00
am and 8.00 pm, Monday to Friday.
If you have hearing difficulties, please ring the Textphone service on 0845 000
0200.
If you would like to speak to someone in Welsh, please ring 0845 010 0300,
between 8.00 am and 6.00 pm, Monday to Friday.
All calls are charged at the local rate within the UK. Charges may differ for
mobile phones.
1. Introduction
1.1 What is this notice about?
This notice is intended to give general guidance to postal importers of trade
consignments for which a declaration (entry) on a Single Administrative Document
(SAD) is required. Further information on the completion of SAD forms is contained in
the Integrated Tariff of the United Kingdom (the Tariff). A copy of the Tariff can be
inspected at various Customs and Excise Offices throughout the UK.
This notice is not the law and does not change the law.
It has been rewritten to improve readability, but the technical content has not
changed from the March 1995 edition.
This notice and others mentioned are available both on paper from our National
Advice Service and on our Internet website at www.hmce.gov.uk
1.2 Glossary
The terms used are explained in the glossary at the back of this notice.
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Notice 144 Trade Imports by post - How to complete Customs documents
April 2002
2. Import declaration
2.1 What is the law concerning trade imports
by post?
All goods arriving in the United Kingdom by post from any country outside the
European Community (EC) must be declared to us. In most cases this means the
sender making a Customs declaration on a form which is attached to the package.
However certain goods must be declared on a Single Administrative Document or
SAD.
Use one SAD for goods covered by each Tariff Heading. Additional forms can be
obtained by contacting us at the Postal depot where your package is being held.
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Complete and return all 4 copies to the Customs depot (follow the guidance in
Section 3 on how to complete the form).
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12. Value details This box gives coded information about the kind of
valuation declaration (if any) being made. It
should only be completed if the total value of the
goods exceeds £4,000 in value. The following
codes may be then be used:
15A C disp/exp Code Enter the code for the country from which the
goods were originally despatched to the UK. This
is not necessarily the country of origin or
manufacture of the goods. Use the codes listed in
Vol 3 of the Tariff.
22. Currency and total Insert the code of the country in whose currency
amount invoiced the goods have been invoiced and the value of
the goods in that country: (for example, for 500
Canadian dollars, insert CA 500.00). Use the
codes listed in Vol 3 of the Tariff.
32. Item No. Insert the number of the item described in Box 31.
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46. Statistical value Insert the sterling value of the goods described in
Box 31.
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Type
Tax base
Rate
Amount and
MP
Type:
Tax base:
Rate:
Duty rate
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Excise rates
VAT rates
Amount:
MP:
F Deferred payment
A Immediate payment
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54. Place and date Insert in block letters the place and date where
the entry was completed and the name of the
person who completed the entry. Sign the entry
declaration.
4. Additional documents
4.1 What documents do I have to send with the
completed SAD?
Enclose any of the following documents with your completed entry:
(a) the commercial invoice and any other documents in support of the declared
value of the goods;
(c) a valuation declaration on Form C105 for goods over £4,000 in value. (You
can find out more information about the use of this form in Notice 252 ‘Valuation of
imported goods for customs purposes, VAT and trade statistics’;
(f) a preference certificate, where applicable, for goods from countries that have
a preferential trade arrangement with the EC;
(h) packing slips for multi-package consignments, giving details of the contents of
each package; and
(i) any other documents in support of the importation and/or required by us.
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You must return the form promptly as any undue delay will result in additional storage
charges being incurred and could lead to Consignia plc disposing of the package(s).
Do not send a remittance with your entry unless asked to do so. Consignia plc will
collect any charges from you when the package is delivered. If deferment of customs
charges is requested, the appropriate deferment number should be quoted in Box 48
(see paragraph 3.1).
6. Glossary of terms
Ad valorem Duty: Duty expressed as a percentage based on customs value of the
goods, for example, 10% ad valorem means that the duty payable is10% of the
customs value of the goods.
Customs Commodity Code: A code identifying the type of goods being Imported for
the assessment of import charges.
Customs Procedure Code: Used on a Customs entry to identify the procedure for
which the goods are entered.
European Community (EC): Countries who are full Members of the EC. The 15
Member States are: Austria, Belgium, Denmark, Finland, France, Germany, Greece,
Irish Republic, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden and the
United Kingdom.
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If we are unable to resolve your complaint to your satisfaction you can ask the
Adjudicator to look into it. The Adjudicator, whose services are free, is a fair and
unbiased referee whose recommendations are independent of Customs and Excise.
2 Import declaration
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'A full import declaration on a SAD is required for all postal imports exceeding £2000
declared to home use and free circulation. For imports declared to one of the
customs procedures with economic impact (inward processing relief, outward
processing relief temporary importation, customs warehousing and processing under
customs control) or end-use relief a full import declaration on a SAD is required
where the potential duty liability exceeds 10 Euros (£7).'
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