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HMRC internal manual

Customs Freight Simplified Procedures

HM Revenue & Customs
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Roles and responsibilities: Flexible Deployment Teams (FDTs)

FDTs are located in CITEX and are responsible for:

  • undertaking mandatory physical examinations of good and records to support claims to customs duties reliefs. This can include examinations of goods liable to CAP charges
  • undertaking physical stock-takes and stock checks to support assurance work in both CITEX and Large Business
  • validating information and requests for information received from other member states - eg certificates of location, mutual verification requests
  • examining personal effects transferring to the UK under transfer of residence relief. These are conducted inland at approved depositories
  • carrying out interventions to support approval requests eg approved depositories and customs warehouses
  • overseeing and validating claims for duty reliefs by destruction of goods
  • providing support to high risk teams such as alcohol where multi-site operations are carried out and detaining goods as appropriate.