A key control of IPR is authorisation, this identifies what
goods can be entered to the relief, what processing operations may
be carried out and who is responsible for ensuring the
conditions/requirements of IPR are met.
Under systems based control and risk assessment, the amount
of resource to be used in the control of each IPR authorisation is
the responsibility of the
supervising office,
IPR20600. This office
must co-ordinate control with other offices to
verify eligibility and compliance with the conditions and
requirements of IPR by auditing the traders’ own systems,
supporting commercial records and accounts.
The type of processing, nature and quantity of the goods and
whether the authorisation holders records/systems have been
audited, should help determine the level of risk and the frequency
and nature of assurance events. Physical examination of the goods
should be carried out where appropriate, in particular where:
