Her Majesties Revenue and Customs Service (HMRC) published a Customs Information Paper (CIP) on 7 July 2021, setting out the policy and procedures to be followed to pay outstanding liabilities for goods that have been imported into the United Kingdom and have not been declared to customs. The CIP emphasizes the requirement that all imported goods must be declared to customs and any applicable customs duties and import VAT need to be accounted for. A failure to do so could lead to sanctions that may include the charging of penalties if evidence of deliberate or repeated behavior is found.

The CIP details two options that importers can avail themselves of in order to regularize the situation and avoid any non-compliance. The CIP can be found by clicking on the following link: https://www.gov.uk/government/publications/goods-arriving-in-great-britain-without-an-import-declaration-cip-1/goods-arriving-in-great-britain-without-an-import-declaration-cip-1