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HMRC internal manual

CAP imports

From
HM Revenue & Customs
Updated
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Examination and sampling: release of goods

Goods can normally be released pending the result of the analysis.

However, if there is a risk of failure, sampled goods should be released against security in accordance with Regulation 2454/93, Art 244 and 248(1), calculated at the highest potential rate of potential duty.

For certain cereals, the taking of a security is mandatory and this is the subject of a CHIEF profile.

If fraud is suspected, the goods should be detained pending the results of analysis and referred to the CAP UoE via the Regional CAPLO.