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HMRC internal manual

CAP imports

CAP charges: safeguard measures

In addition to specific and ad valorem customs duties the EU may introduce an additional charge on imported agricultural goods under the safeguard measures where imports threaten EU production of a similar commodity.

This additional charge can be a simple uplift of the existing duties but is usually associated with more complex calculations based on a comparison between the value of the goods at the time of importation against a reference price set by the EU.

The former will normally be effected automatically on the CHIEF system.

The calculation of the latter, is more complex and involves the taking of securities, and making manual calculations; such imports are prompted by CHIEF profiles.

When the profiles are being actioned particular attention must be paid to the CIF value as there is a risk of importers over-declaring the value to reduce the amount of additional charges payable.

Consignments subject to concessionary measures under quota, eg duty free quotas, are not subject to the safeguard measures.