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HMRC internal manual

Customs Special Procedures Manual

Roles and responsibilities: Customs Directorate Special Procedures policy (CDSP) team

CDSP is responsible for:

  • formulating, developing and modifying UK systems and procedures in relation to the special procedures (SP)
  • interpretation and clarification of EU law
  • dealing with challenges to existing law and UK procedures
  • briefing for EU Commission Customs Code Committee meetings Special Procedures Section, where legislation is formulated and interpretations of legislation are considered with other Member States
  • publicising special procedures requirements and processes for the trade and departmental staff using Public Notices, JCCC / Customs Information Papers (CIP)
  • reviewing and maintaining the SP guidance, notices and customs procedure codes (CPCs)
  • providing advice on SP reviews and appeals
  • liaison with the Units of Expertise (see SPE02020) and participation in the annual performance agreement
  • reviewing the operational impact of legislative changes, reviews and revised guidance.
  • to provide guidance/advice on audit, assurance and control methods but the practical implementation of that to be determined by CITEX and LB.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)