CDS 4.4.0 Guidance - Issues at the Border CGU and DPO MI Guidance
25 Mar 2024
When goods are being released to free circulation and outright payment of Customs Duty is being made by Deferment. Please note that the Deferment Comprehensive Guarantee authorisation details are only required when Customs Duty is being deferred.
The tables in the Guidance below give both GB and NI completion details