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HMRC internal manual

Import preference guidance notes

From
HM Revenue & Customs
Updated
, see all updates

Control: selection of entries for control checks

National levels of selection

All national profiles relating to preference must be set by the Tariff Preference UoE or ECSM Customs Duty Liability Team.

Selection based on risk assessment

The national (or local) level of random selection may be supplemented with schemes based on locally assessed risks.

The Tariff Preference UoE would be interested to note risk areas identified as a result of any local profiles that have been set to consider whether these could be extended nationally.