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HMRC internal manual

Customs Civil Penalties Guidance

Amending or revoking an authorisation: example

A trader has an IP Authorisation and has been granted a 12 month throughput period within which to undertake the process on the goods originally imported and have them re-exported in line with the conditions of their IP Authorisation.

On a frequent basis the trader fails to export the goods within the agreed throughput period and fails to make a request for an extension of that throughput period. Previous CCP action has not encouraged compliance with the conditions of the Authorisation.

The Compliance officer may consider recommending that the next authorisation is only agreed for one year rather than the normal three years. That way the trader will be visited after a year to check if there has been an improvement in compliance. If there is no improvement, the recommendation to have the authorisation revoked would be the next step.