Notice 144 Trade Imports by post - How to complete Customs documents

April 2002

Foreword
This notice cancels and replaces Notice 144 - March 1995.

Details of any changes to the previous version can be found in paragraph 1.1
of this notice.

Further help and advice

If you need general advice or more copies of Customs and Excise notices, please
ring the National Advice Service on 0845 010 9000. You can call between 8.00
am and 8.00 pm, Monday to Friday.

If you have hearing difficulties, please ring the Textphone service on 0845 000
0200.

If you would like to speak to someone in Welsh, please ring 0845 010 0300,
between 8.00 am and 6.00 pm, Monday to Friday.

All calls are charged at the local rate within the UK. Charges may differ for
mobile phones.

1. Introduction
1.1 What is this notice about?
This notice is intended to give general guidance to postal importers of trade
consignments for which a declaration (entry) on a Single Administrative Document
(SAD) is required. Further information on the completion of SAD forms is contained in
the Integrated Tariff of the United Kingdom (the Tariff). A copy of the Tariff can be
inspected at various Customs and Excise Offices throughout the UK.

This notice is not the law and does not change the law.

It has been rewritten to improve readability, but the technical content has not
changed from the March 1995 edition.

This notice and others mentioned are available both on paper from our National
Advice Service and on our Internet website at www.hmce.gov.uk

1.2 Glossary
The terms used are explained in the glossary at the back of this notice.

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2. Import declaration
2.1 What is the law concerning trade imports
by post?
All goods arriving in the United Kingdom by post from any country outside the
European Community (EC) must be declared to us. In most cases this means the
sender making a Customs declaration on a form which is attached to the package.
However certain goods must be declared on a Single Administrative Document or
SAD.

2.2 What is a Single Administrative Document?

This is an EC form used to declare imported goods to Customs also known as an
entry.

2.3 When is a declaration on a SAD required?

Postal imports exceeding £2,000 and low value items above £600 where a relief is
claimed are required to be entered on a SAD. Further information about relief from
customs and excise duties and VAT can be found in Volume 1, Part 10 of the Tariff. If
you are unsure whether your goods qualify for relief, contact our National Advice
Service.

2.4 What form do I use to declare (enter) trade

imports by post?
The SAD for postal imports is Form C88A. You must use this when declaring your
goods to us. We will send you a copy to complete and return. Another form, C87
‘Notice of Arrival of Goods by Post’ also accompanies the SAD. This advises you that
the goods have arrived in the UK but cannot be delivered until you complete and
return the SAD form. It also gives a Customs and Excise reference number
associated with your package. Please quote this number if you need to speak to us
about your package.

Use one SAD for goods covered by each Tariff Heading. Additional forms can be
obtained by contacting us at the Postal depot where your package is being held.

2.5 What do I do when I receive the form?

Each form consists of a 4 sheet set as follows:

The… which is…

top sheet the original entry

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April 2002

second sheet the Statistical Office copy

third sheet the consignee copy

fourth sheet for other purposes, for example, VAT, or warehousing

Complete and return all 4 copies to the Customs depot (follow the guidance in
Section 3 on how to complete the form).

3. Completion of the Single Administrative

Document (SAD)
3.1 Which boxes do I need to complete for
postal entries?
You need ONLY complete the boxes whose numbers are shown in the table below.
The box numbers appear in the top left hand corner of each box on both Form C88A
and continuation sheets (if required).

Box Box Heading. Details to be entered.

No.

1. Declaration This box indicates the status of the goods. Enter

one of the following in the left-hand sub-division:

COM For goods from Special Territories of the

EC

EU For EFTA goods

IM For other goods

2 Consignor/Exporter Enter the full name and address of the consignor.

5. Items Enter in figures the total number of items being

declared, including those on any continuation
sheet.

6. Total packages Insert the total number of packages making up the

consignment covered by the declaration.

8. Consignee Insert the name, address and VAT Registration

number of the consignee (by adding the
consignee’s phone number, you allow immediate
contact if queries arise)

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12. Value details This box gives coded information about the kind of
valuation declaration (if any) being made. It
should only be completed if the total value of the
goods exceeds £4,000 in value. The following
codes may be then be used:

A Form C109A registered (show in the box

the General Valuation Statement
numbers)

D Form C105A attached (refer to paragraph

4.1.c of this notice.

15A C disp/exp Code Enter the code for the country from which the
goods were originally despatched to the UK. This
is not necessarily the country of origin or
manufacture of the goods. Use the codes listed in
Vol 3 of the Tariff.

22. Currency and total
amount invoiced
Insert the code of the country in whose currency
the goods have been invoiced and the value of
the goods in that country: (for example, for 500
Canadian dollars, insert CA 500.00). Use the
codes listed in Vol 3 of the Tariff.

23. Exchange rate If the goods are invoiced in a foreign currency,

insert the current Customs rate of exchange. You
can get this from our postal depot or our National
Advice Service.

25. Mode of transport at the Insert the code ‘50’

border.

31 Packages and The goods described in this box must be subject

descriptions of goods to the same Commodity Code. Insert a description
of the goods in sufficient detail to enable them to
be identified for both Tariff and statistical
purposes.

32. Item No. Insert the number of the item described in Box 31.

33. Commodity Code Insert the appropriate Commodity code (Tariff

Heading) listed in Vol 2 of the Tariff. Inserting a
code constitutes a declaration which is basic
information for the assessment of import charges.

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37. Procedure A Customs Procedure Code (CPC) is a six-digit

code used to declare the nature/purpose of the
importation. Enter the first 4 digits of the
appropriate code in the first sub-division of the
Box. Enter the final 2 digits in the second sub-
division. A full list of the CPCs and their conditions
of use are contained in the Tariff. If you are
unsure which code to use consult our National
Advice Service.

39. Quota When a reduced or nil rate of Customs duty is

claimed against a Tariff quota, enter the relevant
serial number listed in Vol 2 of the Tariff. At the
top of all copies of the declaration write ‘TARIFF
QUOTA’ in red ink.

44. Additional Information Insert any additional information which is required,

etc for example, the address of the local officer;
declarations claiming relief; details of import
licences; any documents enclosed etc.

46. Statistical value Insert the sterling value of the goods described in
Box 31.

47. Calculation of taxes This box is divided into 5 columns as follows:

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Type
Tax base
Rate
Amount and
MP

Fill in the 5 columns of this Box as follows:

Type:

Use the following codes to show the kind of duty

or tax:

111 - ad valorem duty;

117 - anti-dumping duty;
400 - goods liable to excise duty; and
813 - VA

Tax base:

The quantity or value on which the tax or duty is to

be calculated.

Rate:

The rate of tax or duty to be applied. Use the

codes listed below, followed by a declaration of
the actual amount:

Duty rate

F The goods are liable to duty at the full rate

AT A preferential rate of duty under the

agreement between the EC and Turkey is
being claimed

G A preferential rate is being claimed under

the GSP scheme

A A preferential rate is being claimed under

another EC preference agreement

P The goods are being entered for

warehousing (and a claim to preference will
be made on removal from the warehouse)

B A suspension rate exists for the commodity

code

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K Goods subject to end-use

Excise rates

REX The Excise duty payable is being

calculated by the trader

VAT rates

A The goods are liable to Vat at the lower

rate of 5 per cent

Z The goods are zero-rated for VAT

S The goods are liable to VAT at the

standard rate

E The goods are exempt from VAT

VAX If exemption from payment of VAT is being

claimed

Amount:

The actual or potential amount of duty and VAT

payable.

MP:

The method of payment. Use the following to

show the method of payment being used:

F Deferred payment

A Immediate payment

48. Deferred Payment If deferment of customs charges is requested,

insert the appropriate deferment approval number
allocated by Customs and Excise and the correct
payment code prefix among the following:

A Agent’s Please ensure that the VAT

deferment number quoted is your own
number

B Specific If you do not have standing

Authorised authority (see ‘C’ below)
Agent you must provide with the
entry, written authorisation
from the consignee to use
their deferment account

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C Standing You must ensure that

Authority authority is on the C1207
Agent Standing File at our
headquarters at Southend

D Importer’s If this applies

own
Authority/
Deferment

49. Identification of If a warehouse entry has been made, insert the

warehouse code of the warehouse to which the goods are to
be removed.

54. Place and date Insert in block letters the place and date where
the entry was completed and the name of the
person who completed the entry. Sign the entry
declaration.

4. Additional documents
4.1 What documents do I have to send with the
completed SAD?
Enclose any of the following documents with your completed entry:

(a) the commercial invoice and any other documents in support of the declared
value of the goods;

(b) any work sheets used to calculate VAT;

(c) a valuation declaration on Form C105 for goods over £4,000 in value. (You
can find out more information about the use of this form in Notice 252 ‘Valuation of
imported goods for customs purposes, VAT and trade statistics’;

(d) an import licence (for goods subject to licensing);

(e) documentary proof of origin (where required);

(f) a preference certificate, where applicable, for goods from countries that have
a preferential trade arrangement with the EC;

(g) any other certificate required for particular kinds of goods;

(h) packing slips for multi-package consignments, giving details of the contents of
each package; and

(i) any other documents in support of the importation and/or required by us.

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5. Returning the form

5.1 What do I do when I have completed the
SAD?
Completed forms should be returned to us at the address shown on the top right
hand corner of the Notice of Arrival (see paragraph 2.4) together with any supporting
documentation (see paragraph 4.1).

You must return the form promptly as any undue delay will result in additional storage
charges being incurred and could lead to Consignia plc disposing of the package(s).

Do not send a remittance with your entry unless asked to do so. Consignia plc will
collect any charges from you when the package is delivered. If deferment of customs
charges is requested, the appropriate deferment number should be quoted in Box 48
(see paragraph 3.1).

6. Glossary of terms
Ad valorem Duty: Duty expressed as a percentage based on customs value of the
goods, for example, 10% ad valorem means that the duty payable is10% of the
customs value of the goods.

Anti-Dumping Duty: A customs duty on imports providing protection against the

dumping of cheap goods in the EC by foreign producers.

Customs Commodity Code: A code identifying the type of goods being Imported for
the assessment of import charges.

Customs Procedure Code: Used on a Customs entry to identify the procedure for
which the goods are entered.

European Community (EC): Countries who are full Members of the EC. The 15
Member States are: Austria, Belgium, Denmark, Finland, France, Germany, Greece,
Irish Republic, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden and the
United Kingdom.

EFTA: European Free Trade Association. Members of EFTA are:Iceland, Norway,

Liechtenstein, and Switzerland.

Special Territories of the EC: Territories connected to EC Member States to which

special rules apply. The Special Territories are: The Aland Islands, The Canary
Islands, The Channel Islands, Guadeloupe, French Guiana, Martinique, and
Reunion, Mount Athos also known as Agion Poros.

GSP: Generalised System of Preferences. A full list of participating countries can be

found in the Tariff.

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Single Administrative Document (SAD): An EC form used to declare imported

goods to Customs.

Do you have any comments?

We would be pleased to receive any comments or suggestions you may have about
this notice. Please write to:

HM Customs and Excise

Mount Pleasant Postal Unit
Room 2036
Mount Pleasant Depot
Farringdon Road
LONDON
EC1A 1BB

If you have a complaint or suggestion

If you have a complaint please try to resolve it on the spot with our officer. If you are
unable to do so, or have a suggestion about how we can improve our service, you
should contact one of our Regional Complaints Units. You will find the telephone
number under ‘Customs and Excise - complaints and suggestions’ in your local
telephone book. Ask for a copy of our code of practice ‘Complaints and putting things
right’ (Notice 1000). You will find further information on our website at
http://www.hmce.gov.uk.

If we are unable to resolve your complaint to your satisfaction you can ask the
Adjudicator to look into it. The Adjudicator, whose services are free, is a fair and
unbiased referee whose recommendations are independent of Customs and Excise.

You can contact the Adjudicator at:

The Adjudicator's Office

Haymarket House
28 Haymarket
LONDON
SW1Y 4SP

Phone: (020) 7930 2292

Fax: (020) 7930 2298
E-mail: adjudicators@gtnet.gov.uk
Internet: http://www.adjudicatorsoffice.gov.uk/

Update 1 issued September 2004

This slip amends certain paragraphs in the Notice to clarify when a SAD (C88)
is required. It also takes account of Consignia's change of name to Royal Mail
Group PLC and amends details regarding the owners of the notice.

2 Import declaration

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2.3 When is a declaration on a SAD required?

Delete the existing paragraph and replace with the following:

'A full import declaration on a SAD is required for all postal imports exceeding £2000
declared to home use and free circulation. For imports declared to one of the
customs procedures with economic impact (inward processing relief, outward
processing relief temporary importation, customs warehousing and processing under
customs control) or end-use relief a full import declaration on a SAD is required
where the potential duty liability exceeds 10 Euros (£7).'

5 Returning the form

5.1 What do I do when I have completed the SAD?

Second and third paragraphs refer to 'Consignia PLC'.

Replace references to 'Consignia PLC' with 'Royal Mail Group PLC'

Inside back cover Do you have any comments?

Delete existing contact details and replace with:

HM Customs and Excise

Customs International Trade Operations
6th Floor North
Portcullis House
Southend on Sea
Essex
SS2 6AL

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