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HMRC internal manual

Customs Special Procedures Manual

Control, supervision and assurance of special procedures: introduction

The main control objectives of the special procedures are:

  • to ensure access to customs procedures and simplifications are only provided to compliant economic operators
  • to ensure the integrity of customs duties and charges through the effective management of economic operators applying to use customs duty suspense and relief arrangements
  • prior to authorisation, working with the economic operator to ensure they have internal systems which are self-policing, manage the flow of goods and can support systems based controls operated post-clearance by HMRC authorising officers
  • to ensure that economic operators are fully aware of their obligations in operating authorised regimes and procedures and the operation of approved premises
  • to gear departmental resources to control of authorisation and approval holders in accordance with identified risks.

This Section sets out the basic framework within which the special procedures should operate.

This should be read in conjunction with the CAA manual.

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