ABSTRACT
It should be noted that, for the purposes of this book, reference is made to customs procedures in the UK, as this is where the book has been written. However, under the EU Customs Harmonisation Principles laid down by the EU, most customs procedures described in this chapter can be broadly related to those procedures used elsewhere in the EU. However, customs procedures elsewhere in the world may differ, and this book bears no responsibility for procedures used elsewhere, other than only the basic principles involved in the process of submitting customs cargo declarations for both import and export purposes.
