Miscellaneous: goods given relief to which they are not entitled
Where it is found that goods have been incorrectly granted End-use relief (for example, where an incorrect commodity code has been used), you should write to the trader accordingly and take appropriate follow up action. If applicable, ensure that, for example, the entry is amended and any duty due is collected. If fraudulent intent is suspected the matter should be investigated. You should also consider whether the authorisation should be withdrawn.