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HMRC internal manual

CAP imports

From
HM Revenue & Customs
Updated
, see all updates

Introduction: the law

The EU’s institutions, the Council and the Commission, carry out the provisions of CAP, which are broadly defined in the Treaty of Rome.

The necessary legislation is promulgated in Regulations, Directives and Decisions issued by the Council or Commission and published in the Official Journals.

The European Court of Justice gives rulings and interpretations of EC law.