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Selling alcohol to underage buyers is consistently the most frequently cited violation during compliance checks, often due to failures to check ID, acceptance of fake IDs, or illegal third-party purchases

Businesses can submit import, export, transit or pre-arrival declarations by a variety of methods including: Community System Providers Excise Movement Control System Import Control System this system is provided for goods that require safety and security checks New Community Transit System this is a relatively basic and free to use service, suitable for low volume NCTS users National Export System this system is for traders to submit Export Declarations to the CHIEF system Hard copy declarations You can submit manually completed customs declarations to HMRC The Integrated Tariff of the UK (the Tariff) is the official HMRC guide to importing and exporting taxes and duty

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