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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
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Authorising Customs Authorisations and Approvals: Refusing to accept an application: Standard letter

Authorising officers must ensure that applications are ‘refused’ solely on the grounds of insufficient information or eligibility to apply.  Please note that eligibility to apply differs from eligibility to be authorised or approved.  Please see sections CAA02030 for details. 

Refusals are issued on the basis that the Customs authorities do not have all the evidence and information necessary to reach a Decision or one of the conditions for acceptance has not been met, see CAA02030 and CAA09060 for details).

Refusals notified on this basis are not subject to the Right To Be Heard (RTBH), Departmental Review or Appeals process as no decision has been made (article 22(2) of the Code applies).

The Refusal letter must make it clear to the applicant what additional information or evidence is required in order for the application to be reconsidered and a Decision reached or why the other acceptance conditions have not been met.

The standard letter should be issued using the following template:

 

Dear «Sir/ Madam/ Name»

 

I am writing to inform you that the application submitted by your company for «type of application» on «date of receipt» has not been accepted by HMRC/ BF for processing.

HMRC/ BF cannot progress your application as you have not met the conditions necessary for acceptance under the terms of article 22(2) of the Code (EU Reg. No. 952/13).

If you wish to reapply please ensure:

·        * That the application is submitted to the correct competent customs authority «complete details of correct authority if known»

·        * That «xx-m» elapse before reapplying due to the time bar on submitting an application for this type of authorisation following the «revocation/ annulment» of your previous authorisation/ approval on «date».  This time bar is stipulated in article DA I-2-08.

·        * That the following additional information is provided with the new application:

o   List the missing information

«** Delete as appropriate»*

This will enable HMRC/BF to take a decision on your eligibility for authorisation/ approval.

This letter does not constitute a decision under the terms of 22(3) of the Union Customs Code (EU Reg. No. 952/13) and is not therefore subject to the Right To Be Heard (RTBH) or appeal process.

Any queries you have on the refusal of your application should be directed to:

«A&A officer/ team contact details»

Yours sincerely/ faithfully,

«name»

 

HM Revenue and Customs