INCHP02520 - General: Hold process

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on ÒÁÈËÖ±²¥ from HMRC.

Traders may wish to present entries to Customs even though certain formalities have not been complied with.

There is only one circumstance:

  • where a vessel is not due to arrive for up to 5 days, and / or
  • Hold process controls the operation of this procedure.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)