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HMRC internal manual

Customs Special Procedures Manual

General relief conditions: issuing of reminders

Supervising offices are not to issue routine reminders prior to the expiry date of an authorisation. This decision has been reached following Solicitor’s Office advice that, under the provisions of EU Law, it is the authorisation holder’s responsibility to monitor their authorisation and to apply for renewal, and local offices should not assume that responsibility by issuing reminders.