SPE16840 - Miscellaneous: goods given relief to which they are not entitled

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

Where it is found that goods have been incorrectly granted Authorised 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 You should also consider whether the authorisation should be withdrawn.

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.