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HMRC internal manual

Customs Special Procedures Manual

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.