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You must complete the Customs Entry Form C88/SAD and send it to HM Revenue & Customs at the port of entry of your goods prior to importation. Further information can be found in the "Guide to importing and exporting: Breaking down the barriers" which can be found on the website of HM Revenue & Customs and by clicking here
HMRC Website: Guide to importing and exporting: Breaking down the barriersSeveral Suspensions and Quotas include the symbol (1) at the end of their descriptions, this signifies end-use and means the product has to be used for the purpose specified. You need to be authorised by Revenue & Customs to import or receive end-use goods and further information can be found in their Customs Notice 770.
You must complete the Customs Entry Form C88/SAD and send it to HM Revenue & Customs at the port of entry of your goods prior to importation.
For Quota entries the statement “Tariff Quota” must appear in red at the top of the form and the Tariff Quota Serial Number (TQSN) must be quoted in box 39. The TQSN can be found in the End Chapter notes to volume 3 of the Customs & Excise Tariff or from the Tariff Enquiry line :
e-mail: classification.tso@hmrc.gsi.gov.uk or telephone 01702 366077
Additional forms such as end-use authorisation may also be required.
The Quota request will be sent to the Central Tariff Quota Unit (CTQU) at Revenue & Customs in Southend where all UK claims are collated to the relevant part of the European Commission who administer the system. The CTQU in Southend usually receive confirmation from the European Commission within three days as to whether or not the claim has been accepted, a copy of the response will be sent to the port of entry.
Information on current autonomous quota balances can be obtained from the CTQU on 01702 366787 367237 or on the website of the European Commission:
Quotas are opened at the European Community level and operate on a first come- first served bases throughout the EU. In order to benefit from a Quota it must be available at the time your claim is made, i.e. not exhausted or out of season.
Quotas are either open, critical or exhausted. Security is required when the Quota is critical but will be released if your claim is successful.
open: This is given when there is little likelihood of the Quota being exhausted in the near future. Open status will be given where the Regulation opening the Quota has been published, the European Commission are actively allocating to the Quota (it is not blocked) and the remaining balance of the Quota is at least 25% of the opening amount. The decision on open status rests with CTQU in Southend, and you can assume that your Quota claim once accepted by Customs will be allowed and you will pay duty at the appropriate Quota rate, this is normally free but in some cases a reduced rate of duty is payable.
critical: This will be applied in any of the following cases:
When the Quota is critical security is taken up to the appropriate non-quota duty rate. The security will be released should the claim be successful. If the Quota exhausts the security will be retained.
exhausted: The Quota is used up and duty at the appropriate non-quota rate will be applied.
You need to send a letter providing details of your claim and enclose copies of Customs Entry forms to
HM Revenue & Customs
National Duty Repayment Centre
Building 22
Priory Court
St Johns Road
Dover
Kent
CT17 9SH
Contacts:
Grant Mosedale
Trade Policy Unit
Trade Operations
Bay 4141
1 Victoria Street
London SW1H 0ETTel: 020 7215 5044
E-Mail: grant.mosedale@berr.gsi.gov.uk
Phil Walker
Trade Policy Unit
Trade Operations
Bay 4141
1 Victoria Street
London SW1H 0ETTel: 020 7215 5319
E-Mail: phil.walker@berr.gsi.gov.uk