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HMRC internal manual

ATA/CPD Carnets Manual

HM Revenue & Customs
, see all updates

Roles and responsibilities: Customs Policy

Customs Policy are responsible for:

  • formulating, developing and modifying policy systems and procedures
  • interpretation and clarification of conventions and EU law
  • dealing with challenges to existing law and policy
  • attending meetings of the administrative committees of the ATA and Istanbul Conventions
  • attending World Customs Organisation administration committee meeting, where legislation is formulated and interpretations are considered with other member states
  • publicising requirements and procedures for the trade and Departmental staff through Public Notices (HMRC website) and regime guidance
  • reviewing and maintaining the ATA/CPD carnet guidance, public notice and regime profile
  • providing advice on carnet reviews, appeals and tribunals
  • consulting with the Unit of Expertise in Redhill over the operational impact of legislative changes, reviews and revised guidance.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

You should consult customs policy if the point of difficulty you are dealing with involves the interpretation of, or a challenge to, legislation and UK procedures.