Risks: treatment of irregularities
In all such cases it is necessary to establish that the preference document contains a false declaration of origin. It is rarely possible to do so without consulting the appropriate government authority in the exporting country. Officers must therefore refer any such proposals for offence action to the Tariff Preference UoE as well as Enforcement. Where there is evidence of guilty knowledge, reference to Enforcement should be the first step.
Guidance on Civil Penalties can be found in Customs Civil Penalties Guidance (CCPG) (replaces Customs Civil Penalties (CCP)).
Any other errors or irregularities found on preference entries must be dealt with in accordance with Import and National Clearance Hub Procedures (formally C2-3) at Salford.