Onshore Outcomes

Export

If goods arrive as air or sea freight (exceeding dutiable Customs value)

Unsupervised

Supervised

Partial commodity only

As transhipment

If goods arrive as mail or passenger baggage

If goods arrive as freight (below dutiable Customs value)

Voluntary disposal

If goods arrive as air or sea freight (exceeding dutiable Customs value)

Goods disposed of by autoclaving

Goods disposed of by deep burial

Goods disposed of by incineration

Partial commodity disposed

If goods arrive as mail or passenger baggage

If goods arrive as freight (below dutiable Customs value)