ECEP03050 - Risks: risk assessment/targeting
In terms of what goods are to be looked at, this will normally be covered by the Unit of Expertise.
However, the following are indications of those most common areas to look at when considering the risks of this regime:
- Completion of preference documents:
- with the deliberate intention of defrauding the customs authority in the importing country by falsely declaring preferential origin
- solely in response to pressure from an overseas customer
- by a shipping/forwarding agent without the knowledge of the exporter (implying a lack of regard as to origin).
- Failure of exporter/agent to hold necessary supporting documentation.
- Possible collusion between UK exporter and overseas customer involving such matters as value/export relief.
- Exporter does not manufacture goods, but obtains them from a supplier and has no evidence of originating status.