INCHP02280 - General: main forms of entry
Source: gov.uk (2025-11-24)


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Form C88 (Single Administrative Document)

An entry form used at all locations either in a full or abbreviated entry. This form is also used as:
- the basis for the completion of the simplified declaration procedure as Supplementary Declarations
- a full entry for Customs Warehouse removals
- an entry to declare goods between different holders of the same or different Special Procedures, eg from one Inward Processing Relief (IP) authorisation holder to another IP authorisation holder, IP to Customs warehousing
- a declaration to divert temporarily imported goods held under Temporary Admission or IP to free circulation.
Form C21

A Customs Clearance Request (CCR) for use at inventory-linked locations to clear computerised inventory control records.

Descriptions of the above forms are given in the Tariff Volume 3 Appendix A. Detailed instructions on how to complete the entry forms, the documents required to be produced with the entry and the person empowered to make declarations are also shown in Volume 3 of the Tariff and relevant Notices. The C21 CPC tariff notes identify any additional documents that may be required.

Non inventory linked location

If a consignment is not delivered to an inventory linked location a declaration has to be completed and sent via email / fax or post to be manually input to CHIEF by staff at the National Clearance Hub (NCH) at Salford. When all checks including any goods examination are completed a C130 removal note is attached to copy 6 of the entry and is returned to the importer. It is planned to phase out non inventory linked ports by 2017.

Plain paper entry option for Direct Trader Input (DTI) traders

DTI traders may be allowed the option of presenting computer produced hard copy entries and Removal notes (Form C130) where required on plain paper rather than on a pre-printed form or continuous printed stationery provided certain conditions are met.

Traders who wish to use this procedure must obtain prior approval of the senior officer at the NCH. The method of application, conditions of approval and prescribed format are published in the Tariff Volume 3 paragraph 3.1.10.

The information and number of copies is identical to the appropriate printed form.

A letter approving / rejecting the plain paper declaration should be sent to the trader.

Special and modified import entry procedures

Import entry procedures for the following transactions are the subject of special instructions:
- Transhipments and goods in transit (Transit Manual).
- Containers (Enforcement Handbook).
- No formal customs declaration is required for non-EU resident travellers personal effects (accompanied or unaccompanied) reasonably required for a journey or goods for sports purposes not exceeding 10,000 Euro in value except for firearms and ammunition. For firearms and ammunition regardless of value and for other eligible goods over 10,000 Euro in value a C88 declaration using CPC 53 00 D04 (or 53 00 003 for VAT only goods) is required (Notice 3001, Section 3).
- No formal customs declaration is required for welfare materials for seafarers less than 10,000 Euro is value. For eligible goods over 10,000 Euro in value an entry using CPC 53 00 D05 (or 53 00 003 for VAT only goods) is required (Notice 3001, Section 3).
- Non EU containers or pallets - no formal customs declaration is required for unloaded containers and pallets. For loaded containers and pallets an entry in respect of the goods being imported will be required with AI statement PAL02 (for pallets) or PAL03 (for containers) entered in box 44 of the entry (Tariff Volume 3 Appendix C9). Special Procedures guidance Notice 3001.
- Non EU packings - for filling packings a C88 entry in respect of the goods imported using the packings should be made and the temporary importation of the packings identified in box 44 of the entry using AI statement PAL01. For unfilled packings an entry using CPC 53 00 D15 (or 53 00 003 where liable to import VAT only) is required. Notice 3001.
- No formal customs declaration is required for non EU registered motor vehicles, for private or commercial use by persons established outside the EU. However for vehicles a notification of arrival or departure a form C110 may be sent by the person eligible for temporary admission to the National Import Reliefs Unit (NIRU) in Enniskillen. Note - the C110 is not mandatory and does not need to be endorsed by BF at the frontier, but, if verification checks are carried out, completion should be requested as part of those checks. (Notice 3, Section 4).
- No formal customs declaration is required for non EU registered civil aircraft and sea going vessels for private or commercial transport use by persons established outside the EU. However, a Commission format inventory document (an original and copy) to support an 'oral declaration' may be presented by the importer where subsequent use in other Member States is also intended to be made. Where Temporary Admission by oral declaration is claimed in these circumstances the inventory document should be presented to BF at the time of import for stamping. After the endorsement BF must immediately send the original to the National Import Reliefs Unit (NIRU) in Enniskillen, and return the copy to the declarant.
- Postal importations.
- ATA carnets (ATACPD (TI: Carnets). Notice ATA and CPD Carnets) - no entry is required.
- Inter-port removals/Inter-airport removals/Removals to an ICD and IRD (TSAD9000 and TSAD10000)
- Imports of gas and electricity by pipe line or cable - see INCHP06000 (https://www.gov.uk/hmrc-internal-manuals/import-and-national-clearance-hub-procedures/inchp06000).