SPE06030 - Control, supervision and assurance of special procedures: extent of control/supervision

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UK domestic legislation 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.

The Customs (Import Duty) (EU Exit) Regulations 2018, Part 15, Chapter 1(143)

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.

The ‘Supervising Customs Office’ is the office indicated in the authorisation as empowered to supervise the arrangements of the special procedure.

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, Part 4, Chapter 1, 17(9)

‘Risk’ – the likelihood and the impact of an event occurring and to the presence within the GB of non-UK goods which would:

  • prevent correct application of UK or national measures
  • compromise the financial interests of the UK or
  • pose a threat to security and safety.

‘Risk management’ – the systematic identification of risk, including through random checks and the implementation of all measures necessary for limiting exposure to risk.

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

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.