Further details can be found in Notice 199 Imported goods: Customs procedures and Customs debt.
If you are unloading or transporting non-EU goods, you should refer to Notice 199 Imported goods: Customs procedures and Customs debt.
Section 8 of Notice 199 Imported goods: Customs procedures and Customs debt, gives you advice on repayments.
The time of importation is the time when the Customs debt is incurred or would have been incurred if the goods were subject to duty.
Interest for late payment will be calculated on a daily basis from the due date and is subject to a minimum charge of £25, see Notice 199 Customs procedures and Customs debt.
See Notice 199 Imported goods: Customs procedures and Customs debt.
If you act as an indirect representative you are jointly and severally liable with the importer for any Customs debt.
Deferred Customs debts may also be subject to interest charges.
If the TSO is to deliver the consignment to the new shed, his liability for any Customs debt continues until the goods are received into the new shed.
If you supply inaccurate information to HMRC, you could incur a Customs debt or a civil penalty.