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HMRC internal manual

CAP imports

Examination and sampling: classification of goods

Misclassification of CAP goods is a high risk as it may be used to:

  • avoid payment at the correct rate, particularly where a Tariff heading is subdivided and there is a wide variation in rates depending on grade or composition
  • evade a licensing requirement or to exhaust an inappropriate licence and thereby avoid forfeiture of the security, or
  • evade or minimise other revenue charges, eg safeguard charges or VAT.

Profiles exist to draw attention to particular goods susceptible to misdescription.

These will give instructions on the procedure to follow to establish if the correct commodity code has been used.