18% Declaration required to qualify for duty amount In order to qualify for the duty amount applicable to goods produced by an overseas exporter specified in Table 1, a valid commercial invoice with an accompanying declaration must be presented to HMRC on importation of the goods. The text of the declaration is set out in the Annex. If an invoice is not presented, or the declaration is not made, the residual amount is the duty amount applicable to the goods. Goods subject to duty The duty specified in Table 1 applies to goods described, or imported under a commodity code specified, below. Goods description: