TITLE V U.K. GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS

CHAPTER 3 U.K. Verification and release of goods

Section 1 U.K. Verification

Article 244 U.K. Provision of a guarantee(Article 191 of the Code)

Where the customs authorities consider that the verification of the customs declaration may result in a higher amount of import or export duty or other charges to become payable than that resulting from the particulars of the customs declaration, the release of the goods shall be conditional upon the provision of a guarantee sufficient to cover the difference between the amount according to the particulars of the customs declaration and the amount which may finally be payable.

However, the declarant may request the immediate notification of the customs debt to which the goods may ultimately be liable instead of lodging this guarantee.

Modifications etc. (not altering text)

C1 Art. 244 modified (1.8.2021) by the Value Added Tax Regulations 1995 (S.I. 1995/2518), reg. 133AI (as inserted by S.I. 2021/715, regs. 1, 43)