The UK Government Service which is responsible for the administration of Customs law and the collection of duties and taxes and which also has the responsibility for the application of other laws and regulations relating to the importation, exportation, movement or storage of goods (*).
Harmonised Commodity Description and Coding System, also known as Harmonised System.
Standard for accounts - the same in each company
Inland border facilities are UK Government sites where customs and document checks can take place away from port locations.
As a haulier/driver you should not go to an Inland Border Facility (IBF), or departure port, to present goods for export until the goods have been given Permission to Progress (P2P) or you have been instructed to do so, by HMRC or the National Clearance Hub (NCH).
The only exception to this is where a ‘wet stamp’ is required, for example a CITES permit or ATA Carnet, where the Haulier/Driver must report to an IBF.
