As the importer or exporter of goods to and from the EU it is your responsibility to ensure goods are declared to HMRC correctly.
If you use an agent or representative you must ensure that you provide your agent with clear written instructions confirming how the goods are to be declared, the instructions should include, at a minimum:
The instructions should be provided for each shipment as “standing” instructions may not apply to the goods being imported or exported on each occasion. Moreover, HMRC would expect instructions to be included in any post entry audit they may carry out.
encompass provides a full suite of benefits from the generation of clearance instructions through to the management of reliefs, documents and provision of management reports. At the core of the system lies a database which will hold a part number/description listing for all your imported goods along with their associated commodity codes. The database forms the core element for the generation of electronic and printable clearance instructions for each import/export shipment for you to forward to your agent.