Control, supervision and assurance of special procedures: extent of control/supervision
UCC (and DA and IA) definitions relating to special procedures:
Customs Supervision - action taken in general by customs authorities with a view to ensuring that customs legislation and, where appropriate, other provisions applicable to goods subject to customs supervision are observed.
Regulation EU No 952/2013 Article 5(27)
Customs Controls - the performance of specific acts by the customs authorities in order to ensure compliance with the customs legislation and other legislation relating to the entry, exit, transit, movement, storage and end use of goods. Specific acts may include some or all of the following:
- examining goods
- verifying existence and authenticity of documents
- examining the accounts and other records
- carrying out official enquiries and other similar acts with a view to ensuring customs rules and, where appropriate
- other provisions applicable to goods subject to customs supervision are observed.
Regulation EU No 952/2013 - Article 5(3) and Article 46
The ‘Supervising Customs Office’ is the office indicated in the authorisation as empowered to supervise the arrangements of the special procedure.
Commission Delegated Regulation (EU) No 2015/2446 Article 1(36)
‘Risk’ – the likelihood and the impact of an event occurring and to the presence within the EU of non-Union goods which would:
- prevent correct application of Union or national measures
- compromise the financial interests of the EU or
- pose a threat to security and safety.
Regulation EU No 952/2013 Article 5(7)
‘Risk management’ – the systematic identification of risk, including through random checks and the implementation of all measures necessary for limiting exposure to risk.
Regulation EU No 952/2013 Article 5(25) and Article 46
Special Procedure Authorisation letter as a key control/supervision document. A key control of a special procedure is the Customs authorisation which sets out the conditions for use of the special procedure, including what activities may be carried out and who is responsible for ensuring the conditions/requirements of the procedure are met.
Official controls should ensure that:
- at the time of entry to the procedure, the goods, the person and the intended use are allowable under the SP authorisation
- whilst the goods remain under the procedure, the conditions of the procedure continue to be met
- goods entered to the procedure have been accounted for and discharged satisfactorily.
Supervising offices should monitor authorisations based on risk.
The type of activity, the nature and quantity of the goods, what they are to be used for, where they will be used and the quality of the authorisation holders’ systems will help determine the level of risk and the frequency and nature of audit/assurance checks. The amount of resource to be used in the control of each customs special procedure authorisation holder is the responsibility of the supervising office who will exercise judgement as to the credibility of the trader and the risk posed by nature and quantity of the goods/processes/activities.