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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
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Customs Decisions in relation to authorisations and approvals: Refusing an application

If the applicant fails to provide further information on request or an application fails the initial acceptance checks a formal notification of refusal shall be sent to the applicant.  Please see section CAA09110 for details. 

In these circumstance, as the application for a decision has not been accepted, Right To Be Heard is not given.   

A template letter for notifying the applicant of the refusal of their application can be found in section CAA11040.