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HMRC internal manual

CAP imports

CAP import licences: quota licence irregularities and fraud

Due to financial incentives there is an increased risk of irregularities or fraud where a licence allows a reduced or zero duty.

This risk can extend to accompanying documents, eg Certificates of Origin.

Suspicions over any licence or accompanying document should be reported to the CAP UoE immediately.

Further guidance on risk is given in CAPI10000.