Customs supervision and controls
Information on customs supervision to ensure compliance with customs legislation.
HMRC may carry out measures in order to ensure compliance with the customs legislation and other legislation relating to the entry, exit, transit, movement, storage and end use of goods.聽聽
Specific acts may include some or all of the following:聽
- examining goods聽
- verifying existence and authenticity of documents聽
- examining the accounts and other records聽
- carrying out official enquiries and other similar acts with a view to ensuring customs rules and, where appropriate聽
- other provisions applicable to goods subject to customs supervision are observed.
Once goods are declared for Temporary Admission, the goods remain subject to customs supervision and control until the procedure is discharged.