For full authorisation importers will not need a customs comprehensive guarantee unless HMRC tell them one is required when they apply. Authorisation by customs declaration requires a 100% security deposit for the total of the duty and import VAT suspended.
Special procedure: inward processing When a customs guarantee is needed
retrieved:
For full authorisation importers will not need a customs comprehensive guarantee unless HMRC tell them one is required when they apply. Authorisation by customs declaration requires a 100% security deposit for the total of the duty and import VAT suspended.
Official website: gov.ukNot in the catalog: .
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