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Navigating Customs: Approval and Usage of Flexible Accounting System for Imports (Customs Notice 100)

  • Flexible Accounting System for imports (Customs Notice 100) will close permanently on 23 October 2024
  • Approval to use the Flexible Accounting System can be obtained by agents
  • The system allows for payment of customs charges on imported goods
  • All electronic import declarations are now submitted using the Customs Declaration Service (CDS)
  • CDS allows importers to use cash accounts and is not connected to the Flexible Accounting System

Source: gov.uk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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