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HMRC internal manual

Customs Freight Simplified Procedures

HM Revenue & Customs
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Rejection of a new application or suspension/revocation of an authorisation: formal revocation of the authorisation

If the trader fails to implement the required measures or if future instances of serious non-compliance occur the officer should consider formally revoking the trader’s CFSP authorisation.

The local officer should make a full report to their line management of the instances of non-compliance, any remedial action taken and additional controls introduced. The report should highlight the officer’s reasons for recommending revocation.

Note: Once an authorisation is revoked, the trader may not reapply until the reasons for the revocation no longer exist.

If line management accept the recommendation, the local officer must issue a formal letter of revocation to the trader stating the date from which the authorisation will be revoked. See CFSP19350. The trader must be given 30 calendar days in which to appeal this decision. If the decision to revoke is upheld the CFSP U of E must be informed and CHIEF Operations must be requested to remove the trader’s CFSP details permanently from the system. Officers must ensure that there are no un-cleared entries on the system prior to the trader’s removal. The officer should then perform a closing audit to ensure that all outstanding declarations have been submitted. A post-clearance demand note may be required to collect any outstanding revenue.

If the trader uses customs warehousing with CFSP, the CW UoE should also be informed of the decision to revoke the authorisation.

The authorisation holder may also voluntarily request in writing that their authorisation be revoked. See the previous paragraph for the action to be taken.