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HMRC internal manual

Customs Special Procedures Manual

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

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