Customs Information Paper (CIP) 1 has been released covering HMRC’s policy for importers who have or may unintentionally received goods from 1 January 2021 to 31 December 2021 in Great Britain, before they’ve had the opportunity to declare them. It is expected that importers will make sure haulage companies are moving their goods compliantly in future and HMRC will monitor this to identify and address repeated non-compliance.

Where goods have been imported without a declaration these goods have been imported non-compliantly and civil penalties could be charged where HMRC considers it appropriate. Additionally, depending on the goods imported, a liability to import VAT will normally have been incurred on importation, and there may also be a liability to import duty or excise duty.