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HMRC internal manual

CAP imports

HM Revenue & Customs
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CAP import licences: certifying attributions

If satisfied with the results of the paper licence checks officers must endorse the attribution by completing the corresponding boxes in Columns 31 and 32.

Column 31 must contain the:

  • EPU number
  • declaration number, and
  • date the declaration was accepted.

Column 32 must contain the:

  • name of the HMRC office
  • officer’s name and signature - it is good practice for officers to print their name in block capitals below their signature
  • official stamp. The stamp must be metal (Regulation 376/2008, Art 17.6). The metal stamps used for certifying SADs for Common or Community Transit can be used for this purpose. If a rubber stamp is used in error, ensure the metal stamp is placed adjacent to it.

If the total quantity covered by the licence has been used up the attribution in Box 29 should be endorsed ‘Nil’. It is good practice to endorse the word ‘Exhausted’ immediately below.

Electronic licences are automatically attributed by CHIEF.