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HMRC internal manual

CAP imports

HM Revenue & Customs
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Introduction: scope of guidance

This publication provides guidance necessary for UK Customs control of goods imported under the Common Agricultural Policy (CAP) of the European Union (EU).

It refers to the UK and European Community (EC) law governing the importation of goods subject to CAP measures and gives details of procedures which apply with regard to declaration, clearance and post clearance assurance work relating to the goods. It deals with all the current CAP charges and their calculation, and explains the CAP licensing system.

It also explains the responsibilities of the Department for Environment, Food and Rural Affairs (DEFRA), the UK Border Agency (UKBA), and the Rural Payments Agency (RPA).