Introduction and general principles: Scope
Permanent guidance is the main reference material for people in the Department. All HM Revenue and Customs’ formal procedures and work systems are outlined in these books which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.
The guidance is intended for HM Revenue and Customs and UK Border Force (BF) officers and should not be relied upon by businesses when conducting their normal activities.
This guidance, which is intended to be used on-line, deals with measures to be taken upon the detection of:
- Goods that may infringe a National or an EU intellectual property right (IPR)
- Goods bearing false indications of origin
- Fictitious postage stamps, also dies and the like, for making them
- Counterfeit currency notes and protected coins, also plates and dies for reproducing notes and coins
This guidance should be read in conjunction with Public Notice 34, available online at .