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HMRC internal manual

CAP imports

From
HM Revenue & Customs
Updated
, see all updates

Import procedures: checking of declarations

Current practice restricts the checking of declarations to the requirements set out in generated profiles.

These requirements must be completed as prescribed in the reason for check contained within the profile.

These checks are not fully inclusive and may not cover general risks such as valuation, classification, duty calculations etc.

Any other checks would result from post entry assurance activities.