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HMRC internal manual

Customs Civil Penalties Guidance

Options for addressing a contravention: amendment or revoking an authorisation

An authorisation is an agreement that we have given to allow a trader to either operate a particular facility, such as a Customs Warehouse, or use a particular regime which will support their International Trade business activity, such as Inward Processing.

The agreement sets out the legislation governing that particular authorisation, the terms and conditions of that authorisation, and the procedures and systems the trader needs to have in place to operate the authorisation effectively in compliance with customs law.

Where we identify a contravention related to an authorisation, we must report that contravention to the Authorisations Team, see CCPG21600.

The Authorisations Team then considers what action, if any, they want to take.

This may include

  • revoking the authorisation altogether,
  • amending the authorisation, perhaps to make something clearer or to add or take out a step from the previous agreement or to limit its effect, or
  • allowing the authorisation to continue as it is.

See CCPG28000 for detailed guidance.

Any decision must be recorded on a Customs Penalty Action Checklist (CPAC). You must have your decision agreed by your manager.