OpenLegislation

Division 18 Recommended practice

United Kingdom

Original text. Later amendments are not shown.

When all the information required by the customs authorities is available from the relevant customs declaration form C 1 or C 2/CP 3 and supporting documents, postal items should be cleared against those documents and no separate goods declaration should be required except in the case of commercial consignments having a value exceeding an amount specified in national legislation and in the case of goods intended to be cleared under a customs procedure other than home use.