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HMRC internal manual

Temporary Storage and Approved Depositories

Withdrawal of approval

Voluntary withdrawal: action to take

When a trader wishes to withdraw from the scheme or, as a result of poor compliance you believe that revocation is necessary, the following action should be taken:

  1. if the temporary storage operator no longer wishes to be included in the scheme, they should be asked to submit a written request to the Customs authority’s supervising office
  2. the Customs Authority’s supervising officer should consider whether or not to visit the temporary storage operator and carry out an audit before cancelling the approval and must confirm with the NCH that there are no outstanding inventory records for the location in question
  3. when the Customs authority’s supervising officer is satisfied that the trader’s liabilities have been fully discharged, the officer must forward the letter requesting withdrawal together with written instructions allowing for the withdrawal of the approval to the NFAU
  4. the NFAU will then issue a letter of withdrawal and send a copy to the Customs authority’s supervising officer and those locations through which any inter-port/temporary storage removals have taken place. The NFAU will arrange for the list of operators in the Tariff to be amended
  5. the NFAU will retain the original file and will ensure that the guarantee is not cancelled until all customs duties have been paid
  6. the NFAU will arrange for the cancellation of badges and inventory systems

Withdrawal of approval by Customs

Where there is good reason to doubt the trader’s ability to comply with the temporary storage approval, there may be no alternative but to suspend or withdraw the approval. Before doing so you should have already considered a number of factors including those shown under voluntary withdrawal.

  1. if local management agree with your recommendation then you must inform the
  2. operator in writing stating that operations as the approved premises must cease by the
  3. date specified in your letter.
  4. Be sure to include in your letter the fact that the operator has the right to appeal against your decision. Refer the operator to the statutory time limits for the appeal and also forward factsheet HMRC1.

Follow steps 2-6 as above.