What is a C88 file? C88 file review

introduce

We simply understand the C88 document as an initial bill issued by the UK Customs for the amount of tax that the seller needs to pay for the goods. It does not represent the release of the goods, and it cannot be used to offset taxes if you do not clear customs in the UK yourself. However, the C88 contains detailed information on the taxes that need to be paid for the goods.

Having a C88 document does not mean that all goods will be released. Some pre-cleared goods may still be inspected by customs when they arrive at the port even if they have a C88 document.

Except for the UK, other countries require a C88 document to file taxes.

content

If cross-border sellers need an electronic version of the C88 tax form, they can ask the customs clearance freight forwarder to provide it, which is usually available 1-2 working days after arrival at the port. Due to different customs clearance systems, the format of C88 will be different, but the content of this declaration form is the same.

Contains: Entry number, Exporter, Consignee, Declarant

C88 and C77

Differences

1. The C88 document is the customs import document, and the C79 document is the tax declaration document.

2. The two documents come from different places. C88 comes from the customs clearance company and is the information provided by the customs clearance company, while C79 is sent by the UK tax authorities to the agency tax office.

Connection Points

Both C79 and C88 documents need to be cleared with the customer's own EORI number and VAT number.

Sellers can check whether there are any errors in declaration or whether the VAT tax number has been stolen or misused by checking the data in the C88 and C79 files.

If the data of the two are consistent, there is no problem with the data you declared. On the contrary, if your VAT tax number is stolen or abused, the data between the two will be inconsistent.