CAPI02200 - General principles: responsibilities of Her Majesty's Revenue & Customs (HMRC)

This Department is responsible for:

• accepting import declarations and collecting CAP charges
• receiving and disseminating information from the Commission about CAP charges (including conversion rates)
• dealing with claims for exemption from CAP charges
• ensuring that valid licences and other documents are produced as appropriate
• ensuring that any other import conditions or obligations are fulfilled
• verifying - principally by means of examination and sampling - the tariff classification upon which all CAP charges are based, and
• investigation and prosecution of import offence and fraud cases.