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HMRC internal manual

CAP imports

CAP import licences: licence extracts

Some importers may wish to import consignments into different locations concurrently using the same licence.

In these circumstances the importer can apply to the issuing authority for one or more extracts of the licence.

Extracts are supplementary licences covering part of the quantity issued under the original document.

They are issued in exactly the same format as original licences and are subject to the same terms and conditions.

The word ‘Extract’ in the language of the issuing authority is shown against the quantity recorded on the licence.

The original licence is retained by the issuing authority and attributed on return of the extracts.