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HMRC internal manual

CAP imports

CAP import licences: retention/monitoring of copy preferential paper licences

In order to satisfy EU requirements the office accepting the declaration of release for free circulation must keep a copy of all paper licences, including extracts, presented that give entitlement to a preferential duty.

A list of these licences and all relevant information, including nil returns, must be forwarded to the CAP UoE at the end of each month.

The UoE will select certain licences for verification by the issuing authority.