Paragraph 11 Sending the control resultsI1

HMRC must notify the control results to the customs office of departure at the latest on the third day following the day the goods are presented in accordance with paragraph 5(1) F1if the customs office of departure does not already have these particulars. In exceptional cases, that time-limit may be extended up to six days.

Where goods are received by an authorised consignee as referred to in paragraph 6(1), the customs office of departure must be notified at the latest on the sixth day following the day the goods were delivered to the authorised consignee F2if the customs office of departure does not already have these particulars.