SPE02010 - Roles and responsibilities: Customs Special Procedures policy (SP) team

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

SP is responsible for:

• formulating, developing and modifying UK systems and procedures in relation to the special procedures (SP)
• interpretation and clarification of UK law
• dealing with challenges to existing law and UK procedures
• publicising special procedures requirements and processes for the trade and departmental staff using guidance, JCCC / Customs Information Papers (CIP)
• reviewing and maintaining the SP guidance, notices and customs procedure codes (CPCs)
• providing advice on SP reviews and appeals
• liaison with the Units of Expertise (see SPE02020) and participation in the annual performance agreement
• reviewing the operational impact of legislative changes, reviews and revised guidance.
• to provide guidance/advice on audit, assurance and control methods but the practical implementation of that to be determined by CITEX and LB.

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

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.