Control, supervision and assurance of special procedures: Own Resources of the European Union
See also DMBM531090.
Customs duties and Agricultural duties are not UK revenue, they are traditional ‘Own Resources’ (OR) of the European Union.
A demand for payment of Own Resources can be made by the EU where:
- we are unable to demonstrate that proper and positive action has been taken when relief is claimed, or
- where security was not taken and we are subsequently unable to collect any customs debts incurred.