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HMRC internal manual

Customs Freight Simplified Procedures

Rejection of a new application or suspension/revocation of an authorisation: considerations before suspending an authorisation

If there is reason to doubt the continued suitability of an authorised trader to operate Simplified Procedures it may be necessary to consider:

  • the removal of one or more of the authorised procedures (eg EIDR)
  • suspending the trader for a period of time or
  • revoking the trader’s authorisation in its entirety.

Initial warning

An initial warning letter CFSP19350 should be issued to the authorisation holder giving full details of their areas/instances of non-compliance. This letter should state the action the trader should take to resolve any outstanding irregularities and the additional control procedures to be implemented in order to ensure no further instances of non-compliance occur. The warning letter should be copied to CFSP the Unit of Expertise (U of E) in Leeds.

The trader should be given a set time period in which to implement the required changes. This will normally be thirty calendar days from the date of the warning letter.

If the infringement is insignificant in relation to the number or size of the customs operations the trader may exceptionally be given:

  • three months to implement operational/ procedural changes
  • three months for minor software changes or
  • six months for major software changes.

If the same irregularities are still occurring after these periods the officer should take steps to suspend the CFSP authorisation, see CFSP19200.