Customs requirements?

[squawkident.]

Hi just a hypothetical question-having a chat with my mate and this came up.
Im learning to fly at moment (ppl) and assuming im a qualified PPL, im hoping to fly abroad.
My question is: I want to depart bristol(filton) and travel to spain. On return, i assume i'll need a customs & excise official to check me in. I was thinking of maybe stopping off in isle of wight or biggin hill first for a coffee, before returning home to bristol.

Where would i need to be checked back in by customs:-
at my first arrival destination in the UK(isle of wight or Biggin hill) or back at voyage departure in Bristol?

Thanks a lot
regards,

SI

[A V 8]

It has to be the first place you land at in the UK (assuming you've arranged for customs if you land at non H24 customs aerodromes), otherwise, you could fly back with contraband, off-load it at one aerodrome and fly to another to get customs clearance.

Rgds

AV8

[3FallinFlyer]

Some useful info inc a copy of GAR (General Aviation Report) form and a list of designated airports here:

http://www.pilotfriend.com/flightplanning/flight%20planning/general_report.htm