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.
HMRC must satisfy the general requirement to manage the Department’s revenues imposed by CEMA 1979 Section 6(2) and is required under the code 952/2013 Article 5 (3), to perform certain Customs controls.
Controls include specific acts such as examining goods, verifying existence / authenticity of documents and examining accounts and records. These controls must be carried out to demonstrate to EU officials and auditors that positive action has been taken to:
- ensure that conditions and requirements for the special procedure are met
- determine and continually review risks (a summary of potential risks is included in Section SPE07000)
- bring any customs debt to account promptly and accurately.
Failure to demonstrate that proper and positive action has been taken can result in demands for payment of own resources by the EU. Own resources are ‘Customs and Agricultural duties’ these are not UK revenue, they are traditional ‘Own Resources’ (OR) of the European Union (EU).