INCHP02220 - General: determination of dutiable charges
Note: This manual is under review following Brexit and is likely to be withdrawn.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 바카라 사이트 from HMRC.
The rate of and value for duty on goods entered for free circulation, are those in force at the time of 바카라 사이트˜acceptance바카라 사이트™ of the entry. If an entry is sent by post, the time of lodgement is the time of receipt. CAP charges fixed in advance are charged at the rate shown on the licence or advance fixing certificate (AFC).