HMRC has implemented a Special Measures regime targeting traders and businesses identified as presenting heightened compliance risks. The framework enables customs authorities to apply enhanced scrutiny, reporting requirements, and operational controls to affected parties engaged in import or export activities. Traders subject to Special Measures must comply with stricter documentation, declaration, and procedural standards to maintain their trading privileges. This enforcement tool applies to entities demonstrating patterns of non-compliance, fraud indicators, or involvement in controlled goods.
Source: HMRC (GOV.UK) – Read the original