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HMRC internal manual

CAP imports

CAP import licences: existing licence not produced

If an importer or their representative is unable to present an existing licence with the declaration they must be informed that the declaration cannot be accepted unless a written undertaking is given to produce the licence within 14 days and a guarantee to cover potential liabilities is lodged.

A copy of the undertaking must be sent to the issuing authority.

Should the importer or his representative fail to produce the licence within the deadline any security that accompanied the undertaking must be brought to account. The issuing authority must be notified of the action taken together with the:

  • licence number as advised
  • commodity code and description of the goods
  • quantity, specifying the unit, to be attributed to the licence, and
  • EPU, declaration number and date of acceptance.