Update | Apples Commodity Codes – Duty Rate Error in the Tariff

For consignments that have already cleared and did not claim preference which resulted in underpayment of duty this should be done retrospectively. Traders can use the C2001 to make a voluntary disclosure of underpayments arising on the import of goods.

This will result in a charge (C18) being raised for the extra duty or VAT due. More information can be found at: Customs debt liability - GOV.UK (www.gov.uk)

PLEASE NOTE: This article follows on from an article published earlier today (08/08):