HMRC internal manual

CAP imports

CAPI04050 - CAP charges: list of CAP charges

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

The charges that can apply under the CAP to non-EU goods are:

  • specific customs duty
  • ad valorem customs duty
  • countervailing charge, and
  • safeguard charges.