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Debts due to the Crown

HM Revenue and Customs is an authorised Government department and debts due to it are debts due to the Crown.

»Ê¹ÚÌåÓýapp legislation covering Customs Duties is covered in DMBM450160.

Power to recover interest on late payments

»Ê¹ÚÌåÓýapp Community Customs Code, Article 232 requires interest to be charged on EC Own Resources debts not paid by the due date.

»Ê¹ÚÌåÓýapp Form C18 (Post-clearance demand note) is sent to the trader with an Interest Notice, advising the trader that failure to pay the demand within 10 days will result in interest being charged until the debt is paid.