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HMRC internal manual

Export Procedures

National Export System (NES) and authorisation procedures: failure to comply with authorisation conditions

Before deciding what (if any) action will be taken, the impact of any failure to comply with authorisation criteria must be assessed and the trader’s compliance record must be considered.

Where a decision is taken on what action is appropriate, there are two options open to HMRC:

  1. implementation of Customs Civil Penalties (CCPs) action (see the Civil Penalties for Convention of Customs Law (CCP) guidance)
  2. for persistent irregularities or major non-compliance we may consider revoking any NES simplified procedure authorisations held.