CAPI06000 - Control procedures on miscellaneous CAP importations: contents

This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

Note: This manual is currently under review. Some content may be withdrawn or revised during this process. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. In the meantime, you should check the other guidance available on GOV.UK from HMRC.

These are general Customs reliefs granted under various sections of the Customs Code and its Implementing Regulation that may also encompass CAP charges.

Further details of each of the following procedures can be found in the Tariff, the Community Customs Code and Implementing Regulations.