HMRC Form C88

HMRC Form C88 is used for customs clearance purposes when importing goods into the UK. It provides essential information to HMRC regarding the imported goods, including their value, origin, and classification. This information helps HMRC assess the appropriate customs duties and taxes that need to be paid.

Form C88 is typically completed by importers or their agents who are responsible for importing goods into the UK. It is a legal requirement to provide accurate and complete information on the form to ensure compliance with customs regulations.

Form C88 consists of several sections, including:

Importer/Consignee Details: 
This section requires information about the importer or consignee, such as their name, address, and contact details.

Supplier/Exporter Details: 
Here, you provide details of the supplier or exporter, including their name, address, and contact information.

Description of Goods: 
This section requires a detailed description of the imported goods, including their quantity, weight, and packaging.

Customs Procedure Codes: 
These codes indicate the customs procedures applicable to the imported goods, such as temporary admission or customs warehousing.

Customs Value: 
This section requires information about the value of the goods, including the price paid or payable, any additional costs, and the currency used.

Origin of Goods: 
Here, you provide details about the country of origin of the goods and any applicable preferential trade agreements.

Tariff Classification: 
This section requires the classification of the goods according to the UK Trade Tariff. The correct tariff code determines the customs duties and taxes applicable to the goods.

Customs Declaration: 
This section is a declaration of the accuracy and completeness of the information provided on the form.

To complete Form C88 accurately, follow these steps:

Gather all the necessary information about the imported goods, including their description, value, origin, and tariff classification.

Provide accurate and complete details about the importer, supplier, and other relevant parties.

Ensure that the customs procedures and codes selected are appropriate for the specific circumstances of the import.

Use the correct tariff code for the goods, ensuring accurate classification according to the UK Trade Tariff.

Double-check all the information provided on the form for accuracy and completeness before submission.

Yes, Form C88 can be submitted electronically through the Customs Handling of Import and Export Freight (CHIEF) system. Electronic submission offers convenience and faster processing of customs clearance.

Providing incorrect or incomplete information on Form C88 can result in penalties and delays in customs clearance. It is essential to ensure the accuracy and completeness of the information provided to avoid any potential penalties or disruptions to the import process.

After submitting Form C88, HMRC will review the information provided and assess the appropriate customs duties and taxes based on the value, origin, and classification of the imported goods. If there are no issues or discrepancies, the goods will be cleared for entry into the UK.

If you realize that you made an error on Form C88 after submission, you should contact HMRC as soon as possible to rectify the mistake. Depending on the nature and extent of the error, HMRC will guide you on the necessary steps to correct it.

Along with Form C88, you may be required to provide supporting documents, such as commercial invoices, packing lists, and certificates of origin, depending on the nature of the imported goods and any specific requirements from HMRC or other government agencies.

Yes, many importers choose to work with customs agents or freight forwarders who have expertise in customs procedures. These professionals can assist in completing and submitting Form C88 accurately, ensuring compliance with customs regulations.