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HMRC internal manual

CAP imports

From
HM Revenue & Customs
Updated
, see all updates

CAP import licences: discrepancies affecting exhausted or surrendered licences

Discrepancies affecting a licence after it has been surrendered or exhausted must be notified to the issuing authority promptly, enabling them to take any further action as necessary.

Where possible, details of the action taken by Customs should be made on the declaration.