beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Import and National Clearance Hub Procedures

Procedures: procedure 23: notification of fraud and irregularity cases to the European Commission under Articles 17 and 18 of Regulation EEC No. 515/97 and Implementing Regulation 696/98

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