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HMRC internal manual

ATA/CPD Carnets Manual

Roles and responsibilities: Customs and International Trade Operations (CITOPS)

Customs and International Trade Operations (CITOPS) are responsible for:

  • all matters relating to outfield assurance, in particular the method by which assurance is gained and the impact in terms of practicability and resourcing
  • the management of the Unit of Expertise (UoE) system
  • the development and maintenance of generic audit and regime specific assurance guidance.

You should consult CITOPS if the point of difficulty you are dealing with concerns assurance, that is the way a trader has been controlled or the means of assurance that has been used.