March 2013 Edition
Contents
1: The Customs Newsletter.
2: Reports from EU/ International Meetings
Customs Code Committee Tariff & Statistical Nomenclature
Section (Tariff Classification)
Textile Sector - 105th Meeting (9-10 Feb 2013)
Agriculture and Chemical Sector - 106th Meeting (6-8 Mar
2013)
Mechanical/Miscellaneous Sector - 103rd Meeting (6-8 Feb
2013).
3: Reports on Projects/ Customs matters
3.1 Joint Working Group on the Further Alignment between the AEO
and Regulated Agent/Known Consignor Schemes
3.2 Review of Low Value Bulking Imports (LVBI)
4: Changes in Customs
4.1 Alterations to Customs Notices
4.2 List of recent Anti-Dumping Measures
4.3 List of CIPS
4.4 Removal of CIPS from the HMRC website
5: What is it?
EUROPA website
6: Hints on
Moving goods to a warehouse
7: Did you know?
That impersonating an HMRC officer is a serious criminal
offence
1: The Customs Newsletter.
Welcome to Issue 38 of the Customs Newsletter. This newsletter
covers January to March 2013.
The aim of this newsletter is to inform importers and exporters of
changes in the procedures for movement of goods across borders.
If there is an article you would like to see please send requests
to jccc.secretariat@hmrc.gsi.gov.uk
2: Reports from EU/ International meetings
Customs Code Committee Tariff & Statistical Nomenclature
Section (Tariff Classification)
Textile Sector - 105th Meeting (9-10 February
2013)
Summary of main issues
1 Regulation was finalised. 1 CN Explanatory Note amendment was
discussed for Chapter 64 footwear concerning removing the paragraphs
concerning sporting technology. No Statements were adopted.
Topics for voting
Classification of a paper cylinder holding components of
cigarettes The discussions are finally over and the draft reg has
been agreed though not with a qualified majority. The product made up
of several filters and tobacco are classified by GIR 1, 4 and 6 to
5601 22 10 as the article contains more filtering than tobacco
components.
Topics for Discussion
Classification of canopy garden
roofs
The article is a canopy which goes over a metal structure very
much like a gazebo. It is not flat and does not come in with the
frame. Heading being discussed are 63012, 630690 and 6307. UK favour
heading 630690 as per the Regulation on Gazebo's Regulation
1218/99. More discussions to take place.
Classification of a "comfort
blankie" for babies and young children
Description of goods, a piece of fabric shaped like a chicken with
a knitted terry towelling body, woven fabric beak, woven strips added
to the outer to edge with numbers and designs and also to the back
edge to mimic a tail and lastly two more to mimic feet. On one side
there is a woven edge in a contrasting colour. Heading being
discussed are toys under 9503 or other made up articles under 6307.
The UK would classify this in 6307 as we believe that it has very
little play value, similar to the play mats. The article would need
more interaction to classify it as a toy. More discussions to take
place.
Classification of "cat
scratchers"
The product is a made-up article which has a post covered in sisal
and a base covered in a textile material. Headings under discussion
are 4421, Section 11. Most countries prefer classification within
Section 11 the code dependant on the type of material covering the
post. The more substantial articles which not only have the covered
posts with platforms and bedrooms are also being discussed. It is
envisaged that there will be two regulations issued to cover both
types. More discussions to take place.
Amendment to the Explanatory Notes to the Combined Nomenclature
concerning sports footwear (CNEN to headings 6402, 6403, 6404, and to
code 6404 11 00)
This concerns the removal of the paragraphs which detail special
technology. The amendments were agreed.
Classification of a champagne bottle box
made of cardboard
The goods are described as a champagne bottle made up of
cardboard. The headings under consideration are 4819 and 4202.
Majority of MS favoured 4202 a regulation will be drafted and voted
on in the next meeting.
Classification of dog and cat beds
This concerns animal beds which are made from textile material
with little or no padding at the base which do not have removal
cushions. Some countries favour 9404 if padded, and others 6307.
Example below NOT original sample. More discussions to take
place.
Next meeting: The next meeting of the Textile Sector is scheduled
for 3-4 June (yet to be confirmed).
Contact: Beth Earwicker 01702 367257
Email: beth.earwicker@hmrc.gsi.gov.uk
Agriculture and Chemical Sector - 106th Meeting (6-8
March 2013)
The Minutes of this Sector meeting have been published and are
available on the www.europa.eu website.
Summary
8 Regulations were agreed at this meeting and only await language
verification by Member States and 1 CN Explanatory Note amendment was
referred to the CN Committee, no Statements were adopted.
Regulations voted on.
Cleansing Wipes – Used to remove make-up, tone and purify
normal and combination skin:
Classification 3304 9900
Protein concentrates - Used for animal food:
Classification 2309 9031
Cats Claw – A food preparation presented in the form of
capsules:
Classification 2106 9098
Moxa – The product is use for the treatment of patients: the
rolls are lit and held close to the skin of the patient on specific
acupuncture points and are burned to create deeply penetrating heat:
made of a mixture of herbs:
Classification 1404 9000
Calcium Carbonate and Starch – A product in powder form
suitable for use in several different areas, e.g. human foodstuffs,
medicaments and paint fillers:
Classification 2106 9092
Recombinant Human Laminin – The product is intended for use
in coating cell culture vessels:
Classification 3504 0090
Miso – A homogeneous, non-grainy, soft paste with a spicy
smell and a predominately salty, spicy flavour:
Classification 2103 9090
Extruded Maize Flour Snacks – A product presented as small
bites in the form of an arch:
Classification 1904 1010
Topics for Voting
Bittner Balsam – Considered being for general well
being:
Classification 2208 9069
Proposed amendment to the Combined
Nomenclature
Subheadings 2707 9991 and 2707 9999: Comments will be referred to
the CN Committee.
The next meeting is scheduled for the 6-8 June 2013.
Contact; Nina Ramsey 01702 65044
Email; nina.ramsey@hmrc.gsi.gov.uk
Mechanical/Miscellaneous Sector -
103rd Meeting (6th to 8th February
2013).
The Minutes of this meeting have been published and are available
on the www.europa.eu/ website.
Summary
Three topics were submitted for voting at this meeting. No
Statements were adopted at the meeting.
Of the other topics discussed, the UK has particular interest in
the classification of Professional CD Players/Mixers, Handset for
aircraft seats and Traffic Message Channel Receivers.
Topics for Voting
Regulations
The following Regulations were adopted. No CNENs or Statements
were adopted.
Connector Parts
A product made of plastic with no metal contacts, terminals or
other conductive materials. Functions as an insulating body of a
connector, and also prevents the ingress of dirt, dust etc.
Classification in code 8547 20 00.
Metal Box for Champagne
A box made of metal sheeting designed to be used as a package for
a bottle of wine. The outside of the box has a brand logo and name.
Inside there is a detachable inlay which is shaped to hold a
bottle.
Classification in code 7326 90 98.
Wood Composite Decking
A decking board made of wood composite, and composed of 60% waste
wood fibres, and 30% recycled plastics. As the plastic holds the wood
fibres, which constitute the filler, the plastic was considered to
give the product its essential character.
Classification in code 3918 90 00.
Medical Tubes;
A flexible tube made of plastic, reinforced with a fine wire
braiding, which is an integral part of the tube. It is intended to be
used to insert a stent into the human body. The tube was not
considered to be identifiable for medical use (heading 9018) as
imported.
Classification in code 3917 39 00.
Small LCD Modules;
An LCD module designed to be incorporated in various products
classified in Chapter 85, such as media players or radio receivers.
As it is designed for use with goods of more than one heading, the
goods are classified in heading 8548.
Classification in 8548 90 90.
LCD Modules;
An LCD module designed to be incorporated into a car dashboard for
displaying video signals. It does not incorporate any video signal
processing assembly, for example, a video converter, a scaler or a
tuner. As it is designed for displaying video signals, the goods are
classified in heading 8529.
Classification in 8529 90 92.
Body Composition Analyser (3
products);
1) A product which determines, for example, the percentage of
body fat, percentage of muscle, bone mass, body water. Can also be
used as a scale only. It is designed for domestic use.
Classification in 8423 10 90.
2) A product which determines, for example, the percentage of
body fat, body fat mass, body mass index, body water. Can also be
used as a scale only. It is designed for use by health
professionals in diagnosing obesity, or by other users to provide
information about their physique, or to check or improve it for
appearance purposes.
Classification in 9031 80 38.
3) A product which determines, for example, the intracellular
water, the extracellular water, protein mass, mineral mass, body
fat mass, total body water, fat free mass, body mass index,
skeletal muscle mass. It is designed for use by health
professionals in diagnosing obesity, or by other users to provide
information about their physique, or to check or improve it for
appearance purposes.
Classification in 9031 80 38.
New CNENs;
9004 Spectacles, goggles and the like, corrective, protective or
other
"Cords, chains and the like (for example, "spectacle
cords" or "spectacle chains") for the products of
this heading, whether or not with end loops, are to be considered
as neither parts nor accessories, because they are neither integral
components nor do they add to or improve the functionality of these
products.
Therefore, they are to be classified according to their
constituent material (for example, heading 5609, 6307, 7117, 7315 or
7616)."
9506 69 90 Other
"This subheading also includes so-called "anti-stress
balls", which have the shape of a ball and can be decorated in
various ways. They are usually made of plastic or rubber and are
intended to be kneaded in the hand.
However, other "anti-stress items" intended to be
kneaded in the hand, but not having the shape of a ball, are
classified under heading 9503."
Topics for Discussion
Professional CD Players/Mixers:
A Commission Statement issued at the 465th Customs Code
Committee held in December 2008, classified a product in heading 8519
as sound reproducing apparatus;
A product designed for the reproduction of
sound. It is equipped with a CD player, 2 seamless loop points,
3 stutter starts, a tap BPM (beats per minute) counter, fader
and a touch sensitive jog wheel allowing real time scratching.
The product has a mixing and editing function. It may be used
in a club environment.
The reproduction of sound is considered to be the principal
function of the product. The mixing and editing function is
considered to be secondary as it just enhances the sound
reproduction.
The product is therefore to be classified under CN code 8519 81
35 as a sound reproducing apparatus by virtue of General Rules
1 and 6 and Note 3 to Section XVI. |
The UK has classified a more sophisticated product in heading
8519, which is capable of reproducing sound from external devices;
there are BTIs issued by member states which classify similar goods
in heading 8519 and in heading 8543.
The issue was discussed for the first time at the meeting.
Arguments were put forward for both classifications, but early
indications did not show a consensus for either position. There will
be further discussion at a future meeting.
Handset for Aircraft Seats:
The classification of a handset intended to be built into the
passenger seats of aircraft. It acts as a switch and control for
various external devices. The UK has classified the product as a
telecommunication device in heading 8517. Another member state is of
the view that telecommunication is one of a number of functions, and
that the product is primarily a control device of heading 8537.
The issue was discussed for the first time at the meeting.
Arguments were put forward for both classifications; early
indications showed a tendency towards classification in heading 8537.
There will be further discussion at a future meeting.
Traffic Message Channel (TMC)
Receivers:
A TMC Receiver enables drivers to receive traffic information via
their GPS devices. It uses a traffic message channel, and receives
information in the form of telemetric data through a FM radio signal
broadcast by regional and national providers. The signal is not a
sound broadcast signal. The GPS is not imported with the product.
A UK Tribunal decision (TomTom International BV; TC/2010/04896)
classified the goods in heading 8517. Another member state has a BTI,
classifying a TMC receiver as radio broadcast apparatus in heading
8527.
The primary issue is whether heading 8527 only covers goods that
receive a sound broadcast signal.
The issue was discussed for the first time at the meeting.
Arguments were put forward for both classifications, but early
indications did not show a consensus for either position. There will
be further discussion at a future meeting.
The next meeting will take place from 17-19 April 2013.
Contact: David Harris 01702 367372
Email: david.harris2@hmrc.gsi.gov.uk
3: Reports on Projects/Customs Matters
3.1 Joint Working Group on the Further Alignment between the AEO
and Regulated Agent/Known Consignor Schemes
The European Commission has set up a working group, under the
Customs 2013 umbrella, involving representatives from Customs and
Aviation authorities and relevant European trade associations. The
working group is carrying out a comparison of the different schemes
with the aim of making recommendations for further alignment where
appropriate. The group is also examining the opportunities for closer
cooperation between the Customs and Aviation authorities to identify
and remove any duplications and unnecessary administrative
burdens.
The group is aiming to complete its work by the end of April 2013.
It is expected to make a number of recommendations to amend the
Aviation Security legislation and EU AEO Guidelines to provide the
basis for further alignment and closer cooperation.
Contact: Colin Davis
3.2 Review of Low Value Bulking Imports (LVBI)
It has been a while since we issued a progress update on the work
of the LVBI review. Things will be changing soon, so this is a useful
opportunity to update you on how things are likely to happen in the
coming months.
We will shortly be issuing a CIP outlining the changes to the LBVI
scheme as a result of the review and to outline the process that will
be followed for the re-approval of LVBI traders under the new scheme.
It is likely that the process will work something like this.
- The National Rejected Imports Team (NRIT) (the authorising
office for LVBI) at Reading will issue revised terms and conditions
for the new LVBI scheme to approved traders for them to indicate
whether or not they wish to be re-approved.
- Existing approved traders will be expected to return a signed
copy of the terms and conditions or indicate that they do not wish
to seek re-approval.
- The NRIT will send out an approval application form to those
traders seeking re-approval. There will be a simplified version for
AEO approved traders to use.
- The trader will then return the completed application form to
the NRIT.
- The NRIT will then commission the appropriate LC/LBS officer to
visit the applicant. LC/LBS will decide whether the applicant
should be re-approved and will advise the NRIT accordingly.
New applicants or those who have applied in the recent past will
be dealt with as part of this re-approval exercise. I know some
recent applicants are frustrated at what must seem a lack of
progress, but I hope the content of this article re-assures you that
this is not so. We will process your applications as soon as we can,
but you will appreciate that it would be wasteful to approve you now
under the existing scheme and then cancel your approval and seek to
re-approve you again all in the space of a few weeks.
Inevitably, all this will take some time. We cannot visit everyone
at once and there will be pressures in certain areas where a large
number of approved traders are located together. In order to start
the new scheme on a level basis and provide certainty of treatment,
we will announce the start date as soon as all the signed terms and
conditions are returned to us, even if you haven't been visited
and re-approved by then (which you will almost certainly not be!). If
we waited until everyone had been formally approved, it would take
much longer before we were able to introduce the scheme.
This means in practice that, provided you were approved under the
existing scheme, you will continue to be de facto approved to
operate LVBI from this date, but must operate it in accordance with
the new scheme terms and conditions. This will continue until you
have been visited by HMRC and your re-approval application
formalised. You should not assume, however, that any such application
will be successful. This interim arrangement applies only to existing
operators within the scheme. New applicants must wait for approval
before beginning to operate the scheme.
Further updates will be provided in due course.
Tony Borton ECOPP A
01702 361769
4. Changes in Customs
4.1 Alterations to Customs Notices
The following notices were amended between October and December
2012. These are available on the HMRC website under Public Notices
(customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_PublicNoticesAndInfoSheets&columns=1&id=LIB_INFOS_IE_PN)
Notice 6
Merchandise in baggage |
Updates the statistical threshold
below which formal entries are not usually required. |
Notice 60
Intrastat General Guide |
Croatia expected to join the EU
from 1 July 2013.
Paragraph 20.1 has been amended to reflect that the threshold
for using the low value consignment simplification procedure
will be £160 from 1 January 2013. |
Notice 143
A guide for international post users |
reflect the reduction in the level
of the relief available for items sent as gifts, from £40
to £36 with effect from 1 January 2013. |
Notice 144
Trade imports by post: how to complete customs documents |
Amended data information required
on the C88 when goods are imported by post. |
Notice 252
Valuation of imported goods for customs purposes, VAT and trade
statistics |
Amendments to this Notice include
advice on - changes to the treatment of buying commission for
import VAT purposes, how to revalue goods that have devalued
whilst in a customs warehouse and the treatment of surcharges
relating to Air Transport Costs |
Notice 275
Export Procedures |
Low value threshold will be
reduced from £900 to £800 on 1 January 2013.
Paragraphs affected are 10.1 and 10.4. A CHIEF change has
accommodated the full ARC number for excise goods, paragraphs
11.2 and 11.3 have been updated |
Notice 760
Customs Freight Simplified Procedures (CFSP) |
Notice re-written |
Notice 780
Common Agricultural Policy import procedures and special
directions for goods |
|
Notice 800
Common Agricultural Policy export procedures |
Amending all instances of term
'UKBA or UK Border Agency' to 'Border
Force' |
4.2 List of recent Anti-Dumping Measures
Anti-Dumping Duty (ADD) is an import duty charged in addition to
normal customs duty and is applied across the whole European
Community. It is designed to allow the EC to take action against
goods that are sold at less than their normal value.
These measures are posted in full on the HMRC website Anti Dumping
Duty Measures (customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_PROD1_026952&propertyType=document).
Below is a summary of ADD issued between January and March 2013.
| ADD number |
Title |
| 1882 |
Amending Anti-Dumping Duty on
imports of fatty alcohols and their blends, originating, in
Indonesia. |
| 1883 |
Amending Anti-Dumping Duty rate on
imports of certain seamless pipes and tubes of iron or steel,
originating in Russia. |
| 1884 |
Termination of the anti-subsidy
proceeding concerning imports of bioethanol, originating in the
United States of America |
| 1885 |
Extending Anti-Dumping Duty to
imports of certain open mesh fabrics of glass fibre fabrics,
consigned from Taiwan and Thailand, whether or not declared as
originating in Taiwan or Thailand. |
| 1886 |
Expiry of anti-dumping measures on
imports of dihydromyrcenol, originating in India |
| 1887 |
Registration imports of biodiesel,
originating in Argentina and Indonesia |
| 1888 |
Imposing a definitive Anti-Dumping
Duty on imports of certain tube and pipe fittings of iron or
steel, originating in Russia and Turkey. |
| 1889 |
Corrigendum to Commission
Regulation (EU) No 1072/2012 of 14 November 2012, imposing a
provisional Anti-Dumping Duty on imports of ceramic tableware
and kitchenware, originating in the People's Republic of
China. |
| 1890 |
Terminating, without measure, the
anti-dumping proceeding concerning certain welded tubes, pipes
and hollow profiles, originating in the former Yugoslav
Republic of Macedonia, Turkey and Ukraine. |
| 1891 |
Terminating, without measure, the
anti dumping proceeding concerning white phosphorous, also
called elemental or yellow phosphorus, originating in
Kazakhstan |
| 1892 |
The Commission have announced the
initiation of an anti-dumping investigation concerning imports
of certain seamless pipes and tubes of iron or steel of an
external diameter exceeding 406.4 mm, originating in the
People's Republic of China |
| 1893 |
Re-imposing Anti-Dumping Duty on
imports of certain citrus fruits (mandarins), originating in
the People's Republic of China. |
| 1894 |
Imposing a definitive Anti-Dumping
Duty (ADD) on imports of bioethanol originating in the United
States of America. |
| 1895 |
Expiry of Anti-Dumping measures on
Ferro-silicon, originating in Egypt and Kazakhstan. |
| 1896 |
The Commission has announced the
initiation of an Anti-Dumping investigation in relation to
imports of solar glass, originating in the People's
Republic of China |
| 1897 |
Partial re-opening of the
Anti-Dumping investigation on imports of fatty alcohols and
their blends, originating, in India, Indonesia and
Malaysia. |
| 1898 |
Registration of imports of
crystalline silicon photovoltaic modules and key components,
originating in, or consigned from, the People's Republic of
China. |
| 1899 |
Suspension of Anti-Dumping Duty on
imports of bicycle parts, originating in the People's
Republic of China, by Planet X Ltd, Rotherham. |
| 1900 |
Extending definitive Anti-Dumping
Duty to imports of stainless steel fasteners and parts thereof
consigned from the Philippines, whether or not declared as
originating in the Philippines and terminating the
circumvention investigations concerning the product consigned
from or originating in Malaysia and Thailand. |
| 1901 |
Imposing a definitive anti-dumping
duty on imports of certain aluminium foil in rolls, originating
in the People's Republic of China. |
| 1902 |
Imposing a definitive Anti-Dumping
Duty on imports of organic coated steel products, originating
in the People's Republic of China. |
| 1903 |
Imposing a definitive
Countervailing Duty on imports of certain organic coated steel
products, originating in the People's Republic of
China |
| 1904 |
Expiry of Anti-Dumping Duty on
imports of coke of coal, originating in the People's
Republic of China. |
| 1905 |
Registration of imports of
crystalline silicon photovoltaic modules and key components,
originating in, or consigned from, the People's Republic of
China |
| 1906 |
Extending definitive Anti-Dumping
Duty to imports of gas fuelled, non-refillable pocket flint
lighters, consigned from Vietnam, whether or not declared as
originating in Vietnam |
| 1907 |
Terminating the anti-dumping
investigations, and repealing the anti-dumping in so far as it
concerns Dow Chemical Company, in respect of imports of
ethanolamines, originating in the United States of America |
| 1908 |
Anti-dumping Duty on polyethylene
terephthalate (PET), originating in Taiwan and produced by
Lealea Enterprise Co Ltd is exempted |
4.3 List of CIPS issued January - March 2013
| No |
Title |
| (13) 01 |
Wine: New procedures for declaring
VI documents - Supplementary information |
| (13) 02 |
Tariff Preference: extended
derogation – certain fishery products imported from the
Falkland Islands |
| (13) 03 |
Time Limits for Community/common
transit movements |
| (13) 04 |
Mode of Transport: completion
guidance |
| (13) 05 |
EU-US AEO Mutual Recognition &
HMRC IT Systems |
| (13) 06 |
Export – Best Practice for
Arrival and Departure Messages |
| (13) 07 |
EU Council Regulation on further
restrictive measures against Iran - 1245/2012 |
| (13) 08 |
EU Council Regulation on further
restrictive measures against Iran |
| (13) 09 |
EU Council Regulation on further
restrictive measures against Iran 1264/2012 |
| (13) 10 |
C1603 Retrospective Export Arrival
Requests |
| (13) 11 |
Customs and Excise Law
Modernisation Project: An update |
| (13) 12 |
Tariff Classification of Set-top
Boxes |
| (13) 13 |
Changes to HMRC offices dealing
with Customs Clearances of vehicle imports |
| (13) 14 |
Inward Processing Update –
Discharge of civil aircraft and parts under Customs Code
Implementing Regulations 2454/93 Article 544(c) |
| (13) 15 |
Review of Outward Processing
Relief (OPR) Customs Procedure Codes |
| (13) 16 |
Update 1 - Review of ERTS &
Temporary Storage Policy |
| (13) 17 |
Tariff Preference: Implementation
of a Free Trade Agreement between the EU and Peru |
| (13) 18 |
Tariff Classification of Flat
Panel Display Monitors Updating CIP (12) 49 |
| (13) 19 |
EU-US AEO Mutual Recognition &
HMRC IT Systems - change to previous CIP |
4.4 Customs Information Papers - removal from the HMRC
website
Customs Information Papers issued before 2011 have been removed
from the main page of the JCCC website.
These papers can still be found by using the link to the National
Archive website. (A link to the national archive is provided on the
JCCC web pages www.hmrc.gov.uk/jccc/cips.htm) This has been completed
as part of the work to move content to the www.gov.uk/ website.
5. What is it?
europa.eu/index_en.htm is the official website of the
European Union. It gives basic information on how the EU works and is
a good starting point if you are looking for information and services
provided by the EU. It has web pages devoted to information on
Customs matters (europa.eu/pol/cust/index_en.htm) and also gives a
useful link to Customs legislation (europa.eu/legislation_summaries/customs/index_en.htm)
6. Hints on
Moving goods to a customs warehouse from
the frontier
Paragraph 3.23 of Notice 232 outlines the requirement for goods
entered to customs warehousing at the frontier to move from the port
of entry to the EU to the customs warehouse within 5 days. This
requirement has been challenged on a number of occasions. ECSM have
now received confirmation from the EU Commission that 5 days is an
absolute maximum period that should be permitted to move the goods.
If a business cannot comply with the 5 day rule the goods should be
entered to temporary storage and only entered to customs warehousing
when the goods can be moved to the warehouse within 5 days.
Public Notice 232 customs.hmrc.gov.uk/channelsPortalWebApp/downloadFile?contentID=HMCE_CL_000253
7. Did you know?
That impersonating an HMRC officer is a serious criminal
offence
Under the Commissioners of Revenue and Customs Act 2005
impersonation of an officer to obtain admission to premises,
information or any other benefit is an offence that can lead to
imprisonment and or a fine.
Details on how a criminal gang tried to impersonate customs
officers to steal from a warehouse in the West Midlands in on the
gov.uk news website (www.gov.uk/government/news/fake-customs-officers-jailed)