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HMRC internal manual

CAP imports

HM Revenue & Customs
, see all updates

Introduction: objectives

The principal objectives of the Department’s CAP import arrangements are to:

  • collect agricultural charges on behalf of the EU, whilst maintaining effective control and facilitating legitimate trade
  • ensure that accurate and up-to-date CAP charges are available to officers together with appropriate guidance
  • ensure that the correct CAP charges are levied
  • ensure that valid licences are presented, where appropriate, and are properly processed
  • ensure that amounts charged are promptly and properly brought to account, and
  • ensure that control is effective, while minimising the burdens on trade, and is targeted at areas of greatest risk.