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HMRC internal manual

Customs Authorisation and Approval

Customs Decisions in relation to authorisations and approvals: Assurance checks on conditions of application and authorisation criteria and conditions

Details of the checks and activities that must be completed prior to reaching a decision can be found in section CAA09000.

Where these checks would involve the customs authorities in another Member State please refer to section CAA02060.

If the checks may result in the detection of an infringement please refer to section CAA02040.