ECEP01050 - Introduction: scope of this guidance

Our books of guidance are the main reference material for people in the department. All HM Revenue and Customs바카라 사이트™ (HMRC) formal procedures and work systems are outlined in these books which give managers and staff the department바카라 사이트™s rules and guidelines and general advice on interpreting them.

The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and/or duties.

This guidance:

  • outlines the department바카라 사이트™s legal responsibilities in administering the EC Regulations covering preferential agreements with certain partner states
  • is concerned with the authentication and verification of preference documents (see ECEP02000) issued for goods exported from the United Kingdom/EC under these agreements
  • provides advice to HMRC Staff on the main risks and how these might best be controlled.

Note: The use of the word 바카라 사이트˜must바카라 사이트™ in this guidance indicates mandatory checks or actions.