Entry Of Goods

Question 1

Name the 5 customs Formality for UK imports

Answer 1

1/ Entry Summary Declaration (ENS)
2 /Notification of arrival
3/ Presentation of goods (PN)
4/ Temporary storage declaration of Presented goods (TSD)
5/ Customs Declaration (CD)

Question 2

ENS should be entered before or after the goods are loaded at origin

Answer 2

Before! - The uk needs to be notified in advance of loading to make sure it is safe.

Question 3

11 importance pieces of information needed for ENS

Answer 3

Consignor info
Consignee info
Goods description
Coming from
Going to
EORI (Shipper and receiver)
Commodity codes
Package number
Container number
Seal Number
Gross weight
Incoterms

Question 4

When should ENS info be obtained?

Answer 4

As soon as possible, before the goods have shipped.

Question 5

Obtaining ENS info as early as possible gives time for what

Answer 5

To respond if the shipper can dispatch

To see if other documents or certificates are required

Question 6

Where is the ENS lodged?

Answer 6

At the first (Air)port of entry into the customs territory

Question 7

TFA meaning

Answer 7

Trade facilitation agreement

Question 8

Article 7.1 of the TFA - Meaning

Answer 8

To allow the pre-submission of

Import
Other required information
Manifests

Question 9

Full name and purpose of ICS

Answer 9

ICS - The import control system
For processing ENS in the EU
Record amendments and diversions
As office of subsequent entry act on data received
Allow or reject entry of goods in EU or Ireland

Question 10

When must ENS be lodged fir deep-sea container traffic

Answer 10

Before loading

Question 11

Deadlines for lodging ENS

Answer 11

Container maritime 24 hours
bulk maritime 4 hours
Short sea 2 hours
Shot haul flights before take off
Long haul 4 hours before first airport in EU
Road traffic before arrival

Question 12

MRN stands for

Answer 12

Master reference number

Question 13

When is an MRN created

Answer 13

Each time a declaration is submitted for import or export

Question 14

What declarations generate a unique MRN

Answer 14

All import and export declerations including
pre-lodged
ENS
temporary storage
or customs declaration

Question 15

What makes up an MRN

Answer 15

YEAR - 2 digits, COUNTRY CODE - 2 digits and 14 random alphanumeric characters

Question 16

Presentation of goods to customs (PN) Deadlines

Answer 16

Goods to be presented to customs at import within 3 hours of arrival
Customs declaration must be made within 90 days

Question 17

How are goods presented to customs

Answer 17

Using an electronic trade inventory system linked to customs.
Lodging form C1600 at designated customs office
Possibly a temporary storage declaration

Question 18

Exceptions to presentation. When is this not required

Answer 18

Goods are temporarily unloaded to make room for other goods, and are the put back on where the vessel goes off to another destination

Question 19

When are good liable for Examination

Answer 19

Immediately on arrival to UK or any subsequent stage of customs processing

Question 20

Where are goods examined if requested

Answer 20

Normally at the place of import.
Can be moved to private premises subject to customs approval

Question 21

During inspection, can the declarant be present?

Answer 21

Yes

Question 22

3 types of goods inspection

Answer 22

Non-intrusive Gama-ray scan

Sampling for example alcohol or sugar contents

Intensive inspection of goods and means of transport

Question 23

When are goods classed as under customs supervision?

Answer 23

At the point Non-UK goods are presented to customs

Question 24

Why are non-UK goods subject to customs supervision?

Answer 24

To ensure goods are suitable to be admitted into the UK having satisfied all the necessary health, safety and fiscal requirements.

Question 24

Why are non-UK goods subject to customs supervision?

Answer 24

To determine where they are and if they are secure.

Question 25

Customs controls - Name 7 types of customs controls

Answer 25

Examination, sampling, testing, detention, seizure, forfeiture, sale or destruction.

Question 26

What is Temporary storage?

Answer 26

A control which may be exercised by UK customs authority.

Question 27

When is temporary storage required?

Answer 27

If a customs declaration is NOT submitted by the time the good are presented to customs

Question 28

Who can make temporary storage declaration?

Answer 28

The importer of the goods a person importing on behalf of the IOR A person responsible for the carriage of the goods

Question 29

Where does temporary storage fit in the import process?

Answer 29

Between the presentation to customs and being placed under a customs procedure or being re-exported

Question 30

How long can goods be kept in temporary storage?

Answer 30

Up to 90 days, then VAT and Duty apply

Question 31

Can goods in temporary storage be altered or modified

Answer 31

NO - they must only be handle in a way that preserved their original purpose and state.

Question 32

Another location other than port of entry goods can be in temporary storage?

Answer 32

YES- HMRC customs may approve other locations and appoint an approved person to operate temporary storage

Question 33

In temporary storage and approved person can handle the goods to? x 3

Answer 33

Preserve goods in original state Examine or take samples If approved by Customs, transport goods to another location

Question 34

Temporary storage records; who, and how long?

Answer 34

The approved person must keep records of all handling, and store records for 3 years

Question 35

Who can make TSD - Temporary storage declaration

Answer 35

The importer of record, Someone acting for the importer of record, Person responsible for carriage

Question 36

A temporary storage declaration must contain? x 3

Answer 36

The matters specified in the notice (TSD notice) Be made in the form and manner of that notice Be made to HMRC no later than the time goods are (PN)

Question 37

Goods can only be un-packed once they have been?

Answer 37

Put into a customs procedure Re-exported Released to free circualtion

Question 38

UK customs procedures - 2 x standard

Answer 38

Release for free circulation Export

Question 39

Uk customs procedures - 4 x special procedures

Answer 39

External and internal transit Storage in customs warehouse's and free zones Specific use, including temporary admission and end-use Inward and outward processing

Question 40

Define releasing goods for free circulation

Answer 40

Goods are cleared by customs authority, traders can sell them to other entities or use them within the customs territory

Question 41

Standard free circulation process x 6

Answer 41

(Arrival) - Goods shipped in to customs territory and temporarily stored (PN) - Goods presented to customs with relevant documents (Risk assessment) - Customs risk assess goods (Customs debt) - If free circulation is granted, customs debt processed (Charges paid) - IOR pays duty/VAT and other charges (Release) - Customs release goods into free circulation

Question 42

What are the main purposes of special procedures?

Answer 42

To allow traders to Suspend, pay less or no duty on goods

Question 43

6 x special procedures?

Answer 43

Transit Inward processing Customs warehouse Authorised use Temporary administration Outward processing

Question 44

What document is generated once a customs declaration is lodged

Answer 44

Single Administrative Document (SAD) AKA C88 in the UK

Question 45

Name the only two customs status on entry to the EU

Answer 45

Union or non-union goods

Question 46

Customs declaration types narrowed down to three

Answer 46

Release for free circulation Special Procedures Export