SPE15440 - Temporary removals: refusal of an application for temporary removal
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
You should always ensure that there are sound and defendable reasons for any rejection of an application for authorisation for temporary removal, as all such decisions can be the subject of an appeal. The reason for the rejection must be laid out in sufficient detail as to leave the applicant in no doubt of the precise reason(s) for the rejection.
Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.