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HMRC internal manual

Customs Special Procedures Manual

Discharge to free circulation: discharge of licensable goods

Requests must be made, approved and the licence obtained before the release to free circulation takes place. The licence must be presented with the free circulation declaration. If licensable goods have been released to free circulation without the proper licence, you should ask the authorisation holder for an explanation in writing and consider whether offence or seizure action is appropriate. Send a copy of the explanation together with details of the discharged goods to:

BIS Import Licensing Branch
Queensway House
West Precinct
BILLINGHAM
TS23 2NF

Phone: 01642 364333

BIS will consider and advise what action should be taken.

The supervising office may supply copies of Bills of Discharge and free circulation declarations to BIS to assist them in their control procedures.