UKLTD

thank you for your explanation. we had imports 135 gbp before and all our imports had normal entry and import documents. We also receive a monthly excel spreadsheet report from HMRC with all our imports. Will those low value imports (all B2B) also be visible in that cds report?and is this simplified procedure also available for items that in in other procedures would have duties applied (for example made in China)? and in case of import audit by HMRC - what sort of documents may they request when there is no import documents?

hello I imported a few parcels by UPS from the EU. The value was in each case under 135 GBP. Is it "normal" that they did not issue any import documents whatsoever (they said that it is due to the fact that the value being under the limit of 135 GBP)