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HMRC internal manual

CAP imports

General principles: responsibilities of Her Majesty's Revenue & Customs (HMRC)

This Department is responsible for:

  • accepting import declarations and collecting CAP charges
  • receiving and disseminating information from the Commission about CAP charges (including conversion rates)
  • dealing with claims for exemption from CAP charges
  • ensuring that valid licences and other documents are produced as appropriate
  • ensuring that any other import conditions or obligations are fulfilled
  • verifying - principally by means of examination and sampling - the tariff classification upon which all CAP charges are based, and
  • investigation and prosecution of import offence and fraud cases.