HMRC Form C88 is a declaration required for imports from non-EU countries. It provides customs officials with essential information about imported goods, including their origin, value, and destination.
The C88 is a plain paper document that is normally submitted electronically andhas a number of electronic responses following its transmission. For example, when you
transmit a pre-lodged entry (pre-arrival) the response is an H2. For goods that have arrived the
response is E2. Duty deferment failure (insufficient funds) is an E9.