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HMRC internal manual

Customs Special Procedures Manual

• From: HM Revenue & Customs
• Published: 6 January 2017
• Updated: 8 January 2018, see all updates

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1. Contents
2. SPE06000
3. SPE06080

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.

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