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Claritax News

Release of certain plant, animal and food products – new HMRC guidance

10 Jan 2023

HMRC have announced that form ALVS1 may be used “if the Automatic Licence Verification System cannot process an automatic release on CHIEF or the Customs Declaration Service”. The form can be used in relation to the following regulated products:

  • horticultural fruit and vegetable products
  • plants and plant related products
  • live animals
  • products of animal origin
  • high risk food (not of animal origin)
  • illegal, unreported and unregulated (IUU) caught fish

https://www.gov.uk/guidance/apply-for-a-manual-release-of-certain-plant-animal-and-food-products

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Recent Posts

  • Disputed input VAT recovery – FTT dismisses Appellant’s disclosure application – Easytruck Ltd
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  • Appeal struck out following withdrawal of PLNs – no appealable decision – O’Neill
  • VAT – late appeal – administrative error was not a good reason for missed deadline – Bowland Inns and Hotels Ltd
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