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HMRC internal manual

Customs Special Procedures Manual

Roles and responsibilities: Units of Expertise (UoE)

Units of Expertise have a key role in providing support for CDSP policy team and co-ordination of special procedures assurance.

The UE are responsible for:

  • providing advice and information on good operational practice
  • assistance in the areas of training and guidance
  • assurance on the integrity of the procedure
  • providing technical assistance to CDSP
  • monitoring applications for retrospective authorisation to ensure rules are being correctly applied and maintaining a database of applications
  • co-ordinating the preparation and issue of authorisations involving more than one Member State (formerly known as a Single Union Authorisation).

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