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HMRC internal manual

Export Procedures

National Export System (NES) and authorisation procedures: withdrawal of authorisation

Voluntary withdrawal

When a trader no longer wishes to operate simplified procedures they must advise the authorisation team at Leeds (full address shown at EXPP2100). When the team at Leeds are satisfied that all declarations are up to date, a letter should be sent to cancel the authorisation to use NES simplified procedures, with effect from a given date.

Local warning action/withdrawal by HMRC

Local Warning Action If a trader fails to comply with the conditions laid out in the authorisation a warning letter should be sent, a copy of which should be held in the local file. This will inform the trader that unless improvements are made the authorisation will be revoked. Sufficient time should be allowed for the trader to respond.
If no improvement is made the following action should be taken.    
  Revocation of authorisation in part or completely If there is serious reason to doubt the continued suitability of a trader to operate simplified procedures it may be necessary to consider the revocation of their authorisation.
If they are authorised to use more than one simplified procedure, the option is then to revoke one, more or all of the trader’s authorisations.